Part 2 Exempt unauthorised unit trusts
- 1Meaning of “exempt unauthorised unit trust”
- 2Approval as an exempt unauthorised unit trust
- 3Gains accruing to an exempt unauthorised unit trust
- 4Taxation of income of exempt unauthorised unit trusts
- 5Charge to tax on unit holders of exempt unauthorised unit trusts
- 6Relief for trustees of an exempt unauthorised unit trust
- 7Miscellaneous provisions