82A.  Capital distributions by collective investment schemes

The distribution of any amount by a portfolio of a collective investment scheme, other than the distribution of an amount of gross income to a holder of a participatory interest in that portfolio, is treated as a capital gain for that holder of a participatory interest for the year of assessment in which that distribution accrues to that holder.

[Paragraph 82A inserted by section 34(1) of Act 5 of 2026 effective on 1 March, 2026 and applicable in respect of distributions made on or after that date]