Chapter III – Collective investment schemes and investment trusts etc. (ss 99-103D)

Contents

Section 99 – Application of Act to unit trust schemes [TCGA 1992 s 99] Section commentary
Section 99A – Treatment of umbrella schemes [TCGA 1992 s 99A] Section commentary
Section 99B – Calculation of the disposal cost of accumulation units [TCGA 1992 s 99B] Section commentary
Section 100 – Exemption for authorised unit trusts etc [TCGA 1992 s 100] Section commentary
Section 100A – Exemption for certain EEA UCITS [TCGA 1992 s 100] Section commentary
Section 101 – Transfer of company's assets to investment trust [TCGA 1992 s 101] Section commentary
Section 101A – Transfer within group to investment trust [TCGA 1992 s 101A] Section commentary
Section 101B – Transfer of company's assets to venture capital trust [TCGA 1992 s 101B] Section commentary
Section 101C – Transfer within group to venture capital trust [TCGA 1992 s 101C] Section commentary
Section 102 – Collective investment schemes with property divided into separate parts [TCGA 1992 s 102] Section commentary
Section 103 – Restriction on availability of indexation allowance [TCGA 1992 s 103] Section commentary
Section 103A – Application of Act to certain offshore funds [TCGA 1992 s 103A] Section commentary
Section 103B – Application of section 99B to transparent funds [TCGA 1992 s 103B] Section commentary
Section 103C – Power to make regulations about collective investment schemes [TCGA 1992 s 103C] Section commentary
Section 103D – Co-ownership schemes [TCGA 1992 s 103D] Section commentary
Section 103DA – Tax transparent funds: share pooling etc [TCGA 1992 s s 103DA] Section commentary
Section 103DB – UK property rich collective investment vehicles etc. [TCGA 1992 s 103DB] Section commentary

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