Direct Tax Acts, Finance Act 2014
Chapter 1Unit trusts
731 Chargeable gains accruing to unit trustsCGTA75 s31; FA77 s34; FA79 s37(1); FA93 s19; FA94 s64; FA01 s71; FA10 s30
(1) In this section, “capital distribution” means any ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.