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.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
In this Act "court investment fund" means a fund established under section 42 of the Administration of Justice Act 1982.
This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
