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OEICs can issue shares of a number of different classes. »Ê¹ÚÌåÓýappse include income shares, net or gross accumulation shares and currency shares, see CTM48325. Where an investor switches between classes of share in the same OEIC, TCGA92/S127 can apply. See CG51700+ for further details.

(Authorised unit trusts may issue units of different classes, analogous to an OEIC’s classes of share. Where this is the case, TCGA92/S127 can likewise apply where an investor switches between classes of unit in the same authorised unit trust.)