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Legislation
Finance (No. 2) Act 2005

Chapter 3 Authorised investment funds etc

  • Section 16 Open-ended investment companies
  • Section 17 Authorised unit trusts and open-ended investment companies
  • Section 18 Section 17(3): specific powers
  • Section 19 Section 17: commencement and procedure
  • Section 20 Unauthorised unit trusts: chargeable gains
  • Section 21 Unit trusts: treatment of accumulation units
  • Section 22 Section 349B ICTA: exemption for distributions to PEP/ISA managers
  • Section 23 Offshore funds
  1. Part 2 Income tax, corporation tax and capital gains tax
  2. Chapter 3 Authorised investment funds etc

Chapter 3 Authorised investment funds etc

From legislation.gov.uk

Contents

  1. Section 16 Open-ended investment companies
  2. Section 17 Authorised unit trusts and open-ended investment companies
  3. Section 18 Section 17(3): specific powers
  4. Section 19 Section 17: commencement and procedure
  5. Section 20 Unauthorised unit trusts: chargeable gains
  6. Section 21 Unit trusts: treatment of accumulation units
  7. Section 22 Section 349B ICTA: exemption for distributions to PEP/ISA managers
  8. Section 23 Offshore funds
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