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HMRC internal manual

Investment Funds Manual

From:: HM Revenue & Customs
Published: 5 July 2019
Updated:: 29 April 2024 - See all updates

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Contents
IFM10000
IFM10200

IFM10280 - Exempt unauthorised unit trust (EUUT) chargeable gains

An EUUT is exempt from capital gains tax on its chargeable gains – regulation 10 of SI 2013/2819.

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