Section 103J — Taxation of Chargeable Gains Act 1992: Supplementary provisions

Supplementary provisions 103J In sections 103H and 103I—

a “feeder fund” has the meaning given by paragraph 3(2) of Schedule 5AZA to this Act;

b “scheme of reconstruction” has the meaning given by paragraph 1 of Schedule 5AZA;

c “original collective investment scheme” and “successor collective investment scheme” must be construed in accordance with paragraph 2(2) of Schedule 5AZA;

and d references to units being retained include their being retained with altered rights or in an altered form, whether as the result of reduction, consolidation, division or otherwise .