Statutory Instruments

1988 No. 266

TAXES

The Capital Gains Tax (Definition of Unit Trust Scheme) Regulations 1988

Made

18th February 1988

Laid before the House of Commons

18th February 1988

Coming into force

11th March 1988

The Treasury, in exercise of the powers conferred on them by section 92 of the Capital Gains Tax Act 1979(1), hereby make the following Regulations:

(1)

1979 c. 14; section 92 was amended by section 40(3) and (4) of the Finance Act 1987 (c. 16).