Introductory Text
PART I INTRODUCTORY
1.Citation and commencement
2.Interpretation
PART II APPROVAL OF A COMPANY FOR PURPOSES OF SECTION 842AA
3.Applications for approval
4.Approval of a company
5.Refusal of approval of a company
6.Withdrawal of approval of a company
7.Appeals to the Special Commissioners
8.Breach of conditions for approval
PART III RELIEF FROM INCOME TAX
CHAPTER I RELIEF IN RESPECT OF INVESTMENTS IN TRUST COMPANIES
9.Certificate to be given to investor
CHAPTER II RELIEF IN RESPECT OF DISTRIBUTIONS BY TRUST COMPANIES
General
10.Scheme of relief in respect of distributions
Enduring declarations
11.Requirement as to obtaining of enduring declaration
12.Enduring declaration
13.Return containing particulars of enduring declarations
14.Requirement for trust company to be satisfied that enduring declaration correct
15.Position where trust company ceases to be satisfied that enduring declaration correct
Claims
16.Introductory
17.Interim claims
18.Annual claims
19.Supplementary provisions
Supplementary provisions
20.Liability for tax where provisional approval withdrawn
21.Issue of tax credit vouchers in certain circumstances
PART IV RETURN OF PARTICULARS OF INVESTMENTS, KEEPING OF RECORDS AND PROVISION OF INFORMATION
22.Return containing particulars of investments
23.Records to be kept by trust company
24.Information to be provided to the Board
25.Inspection of records by officer of the Board
Signature
Explanatory Note