Section 175: Open- ended investment companies and authorised unit trusts

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 4: Excise duties and other taxes

In section 65 of IHTA 1984 (settlements without interests in possession etc: charge when property ceases to be relevant property etc), after subsection (7) insert—

The amendment made by this section is treated as having come into force on 16 October 2002.

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