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HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CTM01000
  3. CTM08000
  4. CTM08100

Corporation Tax: management expenses: company status - authorised unit trusts

Authorised unit trusts are schemes authorised by the Financial Services Authority under The Financial Services And Markets Act 2000 Section 243, (including those in Northern Ireland).

You deal with them as investment companies or for periods starting on or after 1 April 2004 as ‘companies with investment business’ for tax purposes, unless, for periods beginning before 1 January 1991, the provisions of ICTA88/S468 (5) apply. There is guidance on ICTA88/S468 (5) at CTM48100 onwards.

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