Income and Corporation Taxes Act 1988 (c. 1)

PART XII U.K. SPECIAL CLASSES OF COMPANIES AND BUSINESSES

CHAPTER III U.K. UNIT TRUST SCHEMES, DEALERS IN SECURITIES ETC.

Unit trust schemes U.K.

468 Authorised unit trusts. U.K.

F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 468 repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 53, Sch. 3 Pt. 1 (with Sch. 2)

[F2 468AA Authorised unit trusts: futures and options. U.K.

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Textual Amendments

F2 S. 468AA inserted by Finance Act 1990 (c. 29), s. 81(1)(5)

F3 S. 468AA repealed (with effect in accordance with s. 83(3) of the repealing Act) by Finance Act 2002 (c. 23), Sch. 27 para. 6, Sch. 40 Pt. 3(13), Note (with Sch. 28)

[F4 468A Certified unit trusts. U.K.

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Textual Amendments

F4 Ss. 468A-468C inserted by Finance Act 1989 (c. 26), s. 78

F5 Ss. 468A-468D repealed by Finance Act 1990 (c. 29), s. 52, Sch. 19 Pt. 4, Note 7

[F6 468A Open-ended investment companies U.K.

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Textual Amendments

F6 S. 468A inserted (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), s. 16

F7 S. 468A repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 54, Sch. 3 Pt. 1 (with Sch. 2)

F8 468B Certified unit trusts: corporation tax. U.K.

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Textual Amendments

F8 Ss. 468A-468C inserted by Finance Act 1989 (c. 26), s. 78

F9 Ss. 468A-468D repealed by Finance Act 1990 (c. 29), s. 52, Sch. 19 Pt. 4, Note 7

F10 468C Certified unit trusts: distributions. U.K.

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Textual Amendments

F10 Ss. 468A-468C inserted by Finance Act 1989 (c. 26), s. 78

F11 Ss. 468A-468D repealed by Finance Act 1990 (c. 29), s. 52, Sch. 19 Pt. 4, Note 7

[F12 468D Funds of funds: distributions. U.K.

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Textual Amendments

F12 S. 468D inserted by Finance Act 1989 (c. 26), s. 79

F13 Ss. 468A-468D repealed by Finance Act 1990 (c. 29), s. 52, Sch. 19 Pt. 4, Note 7

[F14 468E Authorised unit trusts: corporation tax. U.K.

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Textual Amendments

F14 Ss. 468E-468G inserted by Finance Act 1990 (c. 29), s. 51

F15 S. 468E repealed (with effect in accordance with Sch. 6 paras. 10(3), 28 of the repealing Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(1), Note 1

[F16 468EE Corporation tax: cases where lower rate applies. U.K.

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Textual Amendments

F16 S. 468EE inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 111(2)

F17 S. 468EE repealed (with effect in accordance with Sch. 6 paras. 10(3), 28 of the repealing Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. 5(1), Note 1

F18 468F Authorised unit trusts: distributions. U.K.

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Textual Amendments

F18 Ss. 468E-468G inserted by Finance Act 1990 (c. 29), s. 51

F19 S. 468F repealed (with effect in accordance with Sch. 14 para. 7 of the repealing Act) by Finance Act 1994 (c. 9), Sch. 14 para. 4, Sch. 26 Pt. 5(13), Note

F20 468G Dividends paid to investment trusts. U.K.

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Textual Amendments

F20 Ss. 468E-468G inserted by Finance Act 1990 (c. 29), s. 51

F21 S. 468G repealed (with effect in accordance with Sch. 14 para. 7 of the repealing Act) by Finance Act 1994 (c. 9), Sch. 14 para. 4, Sch. 26 Pt. 5(13), Note