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Contents

Legislation

Finance Act 2010

Crossheading Securities etc

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Section 38 Transactions in securities
Section 39 Approved CSOP schemes: eligible shares
Section 40 Unauthorised unit trusts
Section 41 Index-linked gilt-edged securities
Section 42 Approved share incentive plans

Securities etc
Unauthorised unit trusts

Section 40 | Unauthorised unit trusts

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 40 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 41(f) (with reg. 32)