Defined term

“authorised unit trust”

Defined in 9 Acts and 4 statutory instruments.

  1. The Child Trust Funds Regulations 2004 SI
  2. Corporation Tax Act 2010 Act 2 definitions
  3. Finance Act 1974 Act
  4. Finance Act 1997 Act 3 definitions
  5. Finance Act 2013 Act
  6. Income Tax Act 2007 Act
  7. The Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003 SI
  8. The Individual Savings Account Regulations 1998 SI
  9. Inheritance Tax Act 1984 Act
  10. The Stamp Duty Land Tax (Open-ended Investment Companies) Regulations 2008 SI
  11. Taxation of Chargeable Gains Act 1992 Act
  12. Trustee Act 2000 Act
  13. Trusts (Scotland) Act 1921 Act

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.