99 Application of Act to unit trust schemes
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

Chapter III
Collective Investment Schemes and Investment Trusts [etc]

99  Application of Act to unit trust schemes

(1)     This Act shall apply in relation to any unit trust scheme as if—

(a)     the scheme were a company,

(b)     the rights of the unit holders were shares in the company, and

(c)     in the case of an authorised unit trust, the company were resident . . . in the

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