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Finance Act 2002 Part 7 — Collective investment schemes

32–4010 provisions

Authorised unit trusts: capital profits and losses

32

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Open-ended investment companies: capital profits and losses

33

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Power to amend paragraphs 32 and 33

34

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Distributing offshore funds

35

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Contracts relating to holdings in unit trust schemes, open-ended investment companies and offshore funds

36

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Contract which becomes contract to which paragraph 36 applies

37

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Investment trusts: capital profits, gains or losses

38

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Venture capital trusts: capital profits, gains or losses

38A

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Investment trusts: approval for purposes of section 842 of the Taxes Act 1988

39

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Venture capital trusts: approval for purposes of section 842AA of the Taxes Act 1988

40

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Back to Finance Act 2002 — full text

Provisions on this page are reproduced verbatim from official open data. See the attribution line.

Contains public sector information licensed under the Open Government Licence v3.0 (legislation.gov.uk).