C1C2C3C4Part 4Transfer pricing
Pt. 4 excluded (1.10.2011) by Postal Services Act 2011 (c. 5), s. 93(2)(3), Sch. 2 para. 6(2); S.I. 2011/2329, art. 3
Pt. 4 excluded (1.4.2012) by Budget Responsibility and National Audit Act 2011 (c. 4), s. 29, Sch. 4 para. 3(2); S.I. 2011/2576, art. 5
Pt. 4 excluded (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 129(11) (with s. 147, Sch. 17)
CHAPTER 8Supplementary provisions and interpretation of Part
Unit trusts
207Application of Part to unit trusts
1
This Part has effect as follows.
2
As if a unit trust scheme were a company that is a body corporate.
3
As if the rights of the unit holders under a unit trust scheme were shares in the company that the scheme is deemed to be.
4
As if rights and powers of a person in the capacity of a person entitled to act for the purposes of a unit trust scheme were rights and powers of the scheme.
5
As if provision made or imposed as between—
a
a person in the capacity of a person entitled to act for the purposes of a unit trust scheme, and
b
another person,
were made or imposed as between the scheme and that other person.
Pt. 4 excluded by 2010 c. 4, s. 938N (as inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 5 para. 2)