Statute
Section 100 — Taxation of Chargeable Gains Act 1992: Exemption for authorised unit trusts etc.
Text of the provision Official document
Exemption for authorised unit trusts etc. 100 1 Gains accruing to an authorised unit trust, an investment trust a venture capital trust or a court investment fund shall not be chargeable gains. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 In this Act “ court investment fund ” means a fund established under section 42 of the Administration of Justice Act 1982.
Official source: legislation.gov.uk
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