Part III Individuals, partnerships, trusts and collective investment schemes F3etc
Annotations:
Amendments (Textual)
Chapter III Collective investment schemes and investment trusts F2etc
Annotations:
Amendments (Textual)
F2
Word in Pt. 3 Ch. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2
C2100 Exemption for authorised unit trusts etc.
C11
Gains accruing to an authorised unit trust, an investment trust F1a venture capital trust or a court investment fund shall not be chargeable gains.
F42
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F42A
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F42B
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3
In this Act “court investment fund” means a fund established under section 42 of the M1Administration of Justice Act 1982.
Word in Pt. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2