Section 100 | Exemption for authorised unit trusts etc.

From legislation.gov.uk

(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.^F1

(2)Repealed^F2

(2A)Repealed^F2

(2B)Repealed^F2

(3)In this Act “court investment fund” means a fund established under section 42 of the Administration of Justice Act 1982.