http://www.legislation.gov.uk/ukpga/1997/58/section/29Finance (No. 2) Act 1997An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1997-07-31texttext/xmlenStatute Law Database2024-04-02Expert Participation2016-09-15Part III Income tax and corporation tax Distributions, tax credits etc: avoidanceF129 Unauthorised unit trusts.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .