Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
39(1)Paragraph 2A (authorised unit trusts) is amended as follows.
(2)In the heading at the end add “: capital profits, gains or losses”.
(3)In sub-paragraph (1) omit “, notwithstanding section 84(2)(b) of this Act”.
(4)After that sub-paragraph insert—
“(1A)For the purposes of this paragraph “capital profits, gains or losses”—
(a)in the case of an authorised unit trust that prepares accounts in accordance with UK generally accepted accounting practice, has the meaning given by sub-paragraphs (2) to (4), and
(b)in the case of an authorised unit trust that prepares accounts in accordance with international accounting standards, has the meaning given by order made by the Treasury.”.
(5)In sub-paragraph (2) for the words “For the purposes of this paragraph” substitute “In the cases mentioned in sub-paragraph (1A)(a)”.
(6)In sub-paragraph (5) after “the definition of capital profits, gains or losses” insert “in sub-paragraphs (2) to (4)”.
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