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Official guidance
Capital Gains Manual

CG57680P · Shares and securities: particular types of company/organisation: unit trusts

  • CG57680 · Unit trusts: general
  • CG57681 · Unit trusts: authorised and unauthorised unit trusts
  • CG57682 · Unit trusts: treated as shares
  • CG57690 · Unit trusts: valuation
  • CG57691 · Unit trusts: valuation
  • CG57692 · Unit trusts: valuation
  • CG57693 · Unit trusts: valuation: prices not published regularly
  • CG57700 · Unit trusts: different portfolios
  • CG57701 · Unit trusts: umbrella schemes
  • CG57705 · Unit trusts: dividend equalisation payments
  • CG57706 · Unit trusts: income units
  • CG57707 · Unit trusts: accumulation units
  • CG57708 · Unit trusts: accumulation units
  • CG57709 · Unit trusts: accumulation units
  • CG57710 · Unit trusts: monthly saving schemes
  • CG57715 · Unit trusts: endowment life assurance
  • CG57723 · Unit trusts: restriction of indexation allowance: disposals 30/11/93p
  • CG57730 · Unit trusts: overseas unit trusts
  • CG57731 · Unit trusts: overseas unit trusts
  • CG57750 · OEICs: shareholders: scope of instructions
  • CG57751 · OEICs: shareholders: tax regime: SI2006/964
  • CG57755 · OEICs: shareholders: shares: classes
  • CG57756 · OEICs: shareholders: shares: denomination
  • CG57757 · OEICs: shares: shareholders: valuation
  • CG57760 · OEICs: umbrella OEICs
  • CG57761 · OEICs: monthly savings schemes: statement of practice 2/99
  1. Shares and securities: particular types of company/organisation: unit trusts: contents
  2. Unit trusts: valuation

CG57692 | Unit trusts: valuation

From HM Revenue & Customs · Capital Gains Manual

Some units are quoted on the Stock Exchange. These quotations should be disregarded. Extel gives the values required by TCGA92/S272 (5).

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