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Taxation (International and Other Provisions) Act 2010
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207Application of Part to unit trusts
This section has no associated Explanatory Notes
(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.
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