- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 1999
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Changes over time for: Section 68
No versions valid at: 16/06/1999
Alternative versions:
- 27/07/1999- Amendment
- 16/06/1999
Point in time - 01/04/2010- Amendment
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Yn ddilys o 27/07/1999
68 Court common investment funds.U.K.
(1)After section 469 of the Taxes Act 1988 there shall be inserted the following section—
“469A Court common investment funds.
(1)The Tax Acts shall have effect in relation to any common investment fund established under section 42 of the M1Administration of Justice Act 1982 (common investment funds for money paid into court) as if—
(a)the fund were an authorised unit trust;
(b)the person who is for the time being the investment manager of the fund were the trustee of that authorised unit trust; and
(c)the persons whose interests entitle them, as against the Accountant General, to share in the fund’s investments were the unit holders in that authorised unit trust.
(2)In this section “the Accountant General” means (subject to subsection (3) below) the Accountant General of the Supreme Court of Judicature in England and Wales or the Accountant General of the Supreme Court of Judicature of Northern Ireland.
(3)Where in the case of any common investment fund a person other than the Accountant General is authorised by the Lord Chancellor to hold shares in the fund, the reference in subsection (1)(c) above to the Accountant General shall include a reference to that other person.”
(2)Section 328 of the Taxes Act 1988 (agreements with the Board about the taxation regime for common investment funds) shall cease to have effect.
(3)Subsections (1) and (2) above have effect in relation to—
(a)any income arising to a common investment fund on or after 6th April 1999; and
(b)any distribution made by such a fund for a distribution period beginning on or after that date.
(4)For the purposes of the Tax Acts where any common investment fund was in existence on 5th April 1999—
(a)the distribution period of that fund which was current on that date for the purposes of section 469 of the Taxes Act 1988 shall be taken to have ended with that date; and
(b)the fund’s first accounting period for the purposes of corporation tax, and its first distribution period for the purposes of the enactments relating to authorised unit trusts, shall each be taken to have begun with 6th April 1999.
(5)In this section “common investment fund” means any common investment fund established under section 42 of the Administration of Justice Act 1982.
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