°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Capital Gains Manual

CG41350 - Unit and investment trusts: unauthorised unit trusts

If a unit trust scheme

  • comes within the definition of the Financial Services and Markets Act 2000

but

  • is not authorised by an Order under section 243 of that Act

it is an unauthorised unit trust.