CG41330 - Unit and investment trusts: authorised unit trusts
TCGA92/S99 (2) brings in for chargeable gains purposes the definition of 바카라 사이트˜authorisedunit trust바카라 사이트™ contained in ICTA88/S468 (6). A trust becomes 바카라 사이트˜authorised바카라 사이트™ on the issue of anOrder (by the Financial Services Authority) under section 243 of the Financial Servicesand Markets Act 2000. If such an Order is in force for the whole or part of an ac-countingperiod, then the scheme is an authorised unit trust for that accounting period.