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HMRC internal manual

Capital Gains Manual

Unit and investment trusts: common investment funds

Section 42 of the Administration of Justice Act 1982 gives the courts discretion toinvest funds in court in one of the common investment funds. These are referred to inTCGA92/S61 and TCGA92/S100 as ‘court investment funds’. These common investment funds arecomparable to unit trusts. For further information on such funds see CG20703.