Section 100: Exemption for authorised unit trusts etc.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Part III: Individuals, partnerships, trusts and collective investment schemes etc — Chapter III: Collective investment schemes and investment trusts etc

Gains accruing to an authorised unit trust, an investment trust a venture capital trust or a court investment fund shall not be chargeable gains.

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In this Act "court investment fund" means a fund established under section 42 of the Administration of Justice Act 1982.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.