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Finance Act 2004
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Version Superseded: 01/04/2009
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59(1)Paragraph 32 of that Schedule (authorised unit trusts: capital profits, gains or losses) is amended as follows.U.K.
(2)In sub-paragraph (1) omit “, notwithstanding paragraph 15”.
(3)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.”.
(4)In sub-paragraph (2) for the words “For the purposes of this paragraph” substitute “ In the cases mentioned in sub-paragraph (1A)(a) ”.
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