[103C Power to make regulations about collective investment schemes]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[103C  Power to make regulations about collective investment schemes]

[(1)     The Treasury may by regulations make provision about the treatment of participants in collective investment schemes for the purposes of this Act.

(2)     The regulations may, in particular, specify descriptions of collective investment scheme in relation to which they are to apply.

(3)     Regulations under this section may make different provision for different cases or different purposes.

(4)     Regulations under this section—

(a)     may

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