Crossheading Unit trustsFrom legislation.gov.ukDetailsContentsSection 95 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Section 96 Unit trusts for exempt unit holders.Section 97 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Section 98 Transfer of company’s assets to unit trust which later comes within section 96 or 97.