Part 7 Collective investment schemesF1
United Kingdom Repealed
- 32Authorised unit trusts: capital profits and losses
- 33Open-ended investment companies: capital profits and losses
- 34Power to amend paragraphs 32 and 33
- 35Distributing offshore funds
- 36Contracts relating to holdings in unit trust schemes, open-ended investment companies and offshore funds
- 37Contract which becomes contract to which paragraph 36 applies
- 38Investment trusts: capital profits, gains or losses
- 38AVenture capital trusts: capital profits, gains or losses
- 39Investment trusts: approval for purposes of section 842 of the Taxes Act 1988
- 40Venture capital trusts: approval for purposes of section 842AA of the Taxes Act 1988
Annotations
Textual amendments
- F1
Sch. 26 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 543, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)