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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 103K
Restriction on application of sections 103G, 103H and 103I
Section 103K is an anti-avoidance provision that restricts the tax reliefs available under sections 103G, 103H and 103I when units in a collective investment scheme are exchanged or issued as part of a scheme of reconstruction.
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.