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Finance Act 1963
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65 Miscellaneous exemptions.U.K.
(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
F2[(2)In Part VII of the M1Finance Act 1946 . . . F3, the references to a unit trust scheme shall be deemed not to include references—
(a)to any common investment scheme under section 22 of the M2Charities Act 1960 [F4or any common deposit scheme under section 22A of that Act][F5or to any common investment scheme under section 24 or any common deposit scheme under section 25 of the Charities Act 1993;]; or
(b)to any unit trust scheme the units in which are, under the terms of the trust instrument relating to the scheme, required to be held only by bodies of persons established for charitable purposes only or trustees of trusts so established.]
F6(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Ss. 59(2)–(4), 60, 61, 62(4), 65(1), 67 repealed by Finance Act 1990 (c. 29, SIF 114), s. 132, Sch. 19 Pt. VI and s. 65(1) expressed to be repealed (27.7.1999) by 1999 c. 16, s. 139, Sch. 20 Pt. V(2)
F2S. 65(2) repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. V(5) of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. V(5), Notes 1, 2
F3Words repealed by Finance Act 1988 (c. 39, SIF 114), s. 148, Sch. 14 Pt. XI
F4Words in s. 65(2)(a) inserted (1.9.1992) by Charities Act 1992 (c. 41), s. 78(1), Sch. 6 para. 2; S.I. 1992/1900, art 2(1), Sch.1
F5Words in s. 65(2)(a) added (1.8.1993) by 1993 c. 10, ss. 98(1), 99(1), Sch. 6 para. 5.
F6S. 65(3) repealed (21.7.2008) by Statute Law (Repeals) Act 2008 (c. 12), Sch. 1 Pt. 8
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