PART 2 Exempt unauthorised unit trusts
CHAPTER 3 Gains accruing to an exempt unauthorised unit trust
CHAPTER 4 Taxation of income of exempt unauthorised unit trusts
CHAPTER 5 Charge to tax on unit holders of exempt unauthorised unit trusts
CHAPTER 6 Relief for trustees of an exempt unauthorised unit trust
CHAPTER 7 Miscellaneous provisions
22.No tax charge for disposal of interests in offshore non-reporting funds: reporting condition
23.No tax charge for disposal of interests in offshore non-reporting funds: qualifying index
24.Treatment of investment transactions carried out by exempt unauthorised unit trusts
25.Authorised investment funds investing in exempt unauthorised unit trusts
26.Statements about income treated as received by unit holders