Chwilio Deddfwriaeth

Finance Act 2003

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

183Court common investment funds

(1)Section 469A of the Taxes Act 1988 (court common investment funds) is amended as follows.

(2)In paragraph (c) of subsection (1) (persons entitled as against the Accountant General to share in fund’s investments treated as unit holders in authorised unit trust) for “the persons whose interests entitle them, as against the Accountant General, to share in the fund’s investments” substitute “the persons with qualifying interests”.

(3)After that subsection insert—

(1A)For the purposes of subsection (1)(c) above, the persons with qualifying interests are—

(a)in relation to shares in the fund held by the Accountant General, the persons whose interests entitle them, as against him, to share in the fund’s investments;

(b)in relation to shares in the fund held by any other person authorised by the Lord Chancellor to hold such shares on behalf of others (an “authorised person”)—

(i)if there are persons whose interests entitle them, as against the authorised person, to share in the fund’s investments, those persons;

(ii)if not, the authorised person;

(c)in relation to shares in the fund held by persons authorised by the Lord Chancellor to hold such shares on their own behalf, those persons..

(4)This section has effect in relation to income arising to a common investment fund on or after 6th April 2003.

(5)In this section “common investment fund” means a common investment fund established under section 42 of the Administration of Justice Act 1982 (c. 53).

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