PART 4THE TREATMENT OF PARTICIPANTS IN AUTHORISED INVESTMENT FUNDS

CHAPTER 4CHARGE TO TAX ON SUBSTANTIAL QIS HOLDINGS IN QUALIFIED INVESTOR SCHEMES

Disposals of holdings

Reorganisations etc.F166

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Disposal of part of a substantial QIS holdingF167

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Disposal of the whole of a substantial QIS holdingF168

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No gain/no loss disposalsF169

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