Statute
Section 616 — Corporation Tax Act 2010: Meaning of “authorised unit trust” and “unit holder”
Text of the provision Official document
Meaning of “authorised unit trust” and “unit holder” 616 1 In this Chapter “ authorised unit trust ” means, in relation to an accounting period, a unit trust scheme in respect of which an order under section 243 of FISMA 2000 is in force during the whole or part of the period.
2 In this Chapter “ unit holder ” means a person entitled to a share of the investments subject to the trusts of a unit trust scheme.
3 Subsections (1) and (2) are subject to section 619 (umbrella schemes).
Official source: legislation.gov.uk
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