CG41300 - Unit and investment trusts: unit trust schemes: general
A 바카라 사이트˜unit trust scheme바카라 사이트™ has the same meaning as in the Financial Services and Markets Act2000 (TCGA92/S99 (2)(a)). A unit trust scheme may be for tax purposes
- an authorised unit trust, or
- an unauthorised unit trust
An 바카라 사이트˜investment trust바카라 사이트™ is a limited company with fixed share capital. It maybe 바카라 사이트˜approved바카라 사이트™ by the Board of HMRC under ICTA88/S842, otherwise it is바카라 사이트˜unapproved바카라 사이트™. See CG41400+ for more information on approved and unapprovedinvestment trusts.