SolvedChapter III Collective investment schemes and investment trusts etc
From legislation.gov.uk
Contents
- Section 99 Application of Act to unit trust schemes.
- Section 99A Treatment of umbrella schemes
- Section 99B Calculation of the disposal cost of accumulation units
- Section 100 Exemption for authorised unit trusts etc.
- Section 100A Exemption for certain EEA UCITS
- Section 101 Transfer of company’s assets to investment trust.
- Section 101A Transfer within group to investment trust.
- Section 101B Transfer of company’s assets to venture capital trust.
- Section 101C Transfer within group to venture capital trust.
- Section 102 Collective investment schemes with property divided into separate parts.
- Section 103 Restriction on availability of indexation allowance.
- Section 103A Application of Act to certain offshore funds
- Section 103B Application of section 99B to transparent funds
- Section 103C Power to make regulations about collective investment schemes
- Section 103D Application of Act to tax transparent funds
- Section 103DA Tax transparent funds: share pooling etc
- Section 103DB UK property rich collective investment vehicles etc
- Section 103DC Co-ownership schemes which are to be treated as partnerships