53 Unit trust managers: exemption from bond-washing provisions.U.K.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)Section 472 of the Taxes Act 1970 (corresponding provision of the old law) shall be deemed always to have had effect with the insertion after subsection (5) of the subsection set out in subsection (1) above.
Textual Amendments
F1S. 53(1) repealed (31.7.1997 with effect in accordance with s. 26 of the amending Act) by 1997 c. 58, ss. 26, 52, Sch. 8 Pt. II(8) note (with s. 3(3))