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Legislation
Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Preliminary

  • Section 92 Interpretation.
  • Section 93 Application of Act to unit trusts.
  1. Preliminary
  2. Application of Act to unit trusts.

Section 93 | Application of Act to unit trusts.

From legislation.gov.uk

This Act shall apply in relation to any unit trust scheme as if—

(a)the scheme were a company,

(b)the rights of the unit holders were shares in the company, and

(c)in the case of an authorised unit trust, the company were resident and ordinarily resident in the United Kingdom.

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