Taxation of Chargeable Gains Act 1992 section 103I

Scheme of reconstruction involving conversion scheme

Section 103I provides capital gains tax rollover relief when units in one collective investment scheme are converted into units in another collective investment scheme as part of a scheme of reconstruction under the UCITS Regulations.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.