Statute
Section 103DA — Taxation of Chargeable Gains Act 1992: Tax transparent funds: share pooling etc
Text of the provision Official document
Tax transparent funds: share pooling etc 103DA A unit in a transparent fund is to be regarded as a security for the purposes of sections 104, 105, 107, 110 and 114 (share pooling, identification of securities and indexation).
Official source: legislation.gov.uk
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