# Capital Gains Tax Act 1979 (repealed 6.3.1992), Section 93: Application of Act to unit trusts.

Extent: E+W+S+N.I.

This Act shall apply in relation to any unit trust scheme as if—
(a) the scheme were a company,
(b) the rights of the unit holders were shares in the company, and
(c) in the case of an authorised unit trust, the company were resident and ordinarily resident in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1979/14/section/93 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.