# Taxation of Chargeable Gains Act 1992, Section 100: Exemption for authorised unit trusts etc.

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/100 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.