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Chapter III Collective investment schemes and investment trusts etcF1

United Kingdom

  1. 99Application of Act to unit trust schemes.
  2. 99ATreatment of umbrella schemes
  3. 99BCalculation of the disposal cost of accumulation units
  4. 100Exemption for authorised unit trusts etc.
  5. 100AExemption for certain EEA UCITS
  6. 101Transfer of company’s assets to investment trust.
  7. 101ATransfer within group to investment trust.
  8. 101BTransfer of company’s assets to venture capital trust.
  9. 101CTransfer within group to venture capital trust.
  10. 102Collective investment schemes with property divided into separate parts.
  11. 103Restriction on availability of indexation allowance.
  12. 103AApplication of Act to certain offshore funds
  13. 103BApplication of section 99B to transparent funds
  14. 103CPower to make regulations about collective investment schemes
  15. 103DApplication of Act to tax transparent funds
  16. 103DATax transparent funds: share pooling etc
  17. 103DBUK property rich collective investment vehicles etc
  18. 103DCCo-ownership schemes which are to be treated as partnerships

Annotations

Textual amendments

F1

Word in Pt. 3 Ch. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2

Notes on Part III

Textual amendments

F1

Word in Pt. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2