61 Funds in court
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

61  Funds in court

(1)     For the purposes of section 60, funds in court held by the Accountant General shall be regarded as held by him as nominee for the persons entitled to or interested in the funds, or as the case may be for their trustees.

(2)     Where funds in court standing to an account are invested or, after investment, are realised, the method by which the Accountant General effects

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