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Finance Act 1966
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- UK Public General Acts
- 1966 c. 18
- SCHEDULE 10
- PART I
- Definition of investment trust.
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Definition of investment trust.
3(1)Section 37(3)(b) of the [1965 c. 25.] Finance Act 1965 (which allows an investment trust as defined in that section to have a holding representing more than the limit of fifteen per cent. of its investments imposed by subsection (2)(b) of that section if the holding was acquired on or after 6th April 1965 and did not exceed that limit when it was acquired) shall also apply to a holding acquired before the said date and accordingly the words " acquired on or after that date " in the said subsection (3)(b) shall cease to have effect.
(2)All such adjustments shall be made, whether by the discharge or repayment of tax or otherwise, as are required to give effect to the provisions of this paragraph.
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