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Finance Act 1999
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- UK Public General Acts
- 1999 c. 16
- SCHEDULE 19
- Part II
- Interpretation
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This is the original version (as it was originally enacted).
Interpretation
8(1)For the purposes of this Part of this Schedule “issue” in the context of the issue of a unit by the managers under a unit trust scheme includes their transferring an existing unit or authorising or requiring the trustees to treat a person as entitled to a unit under the scheme.
(2)References in this Part of this Schedule to the surrender or issue of a unit under a unit trust scheme do not include a surrender or issue effected by means of, or consisting of the issue of, a certificate to bearer.
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