Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 739
Taxation of unit holders in undertakings for collective investment
Section 739 sets out the taxation regime for investors (as distinct from the entities themselves) in authorised unit trusts, UCITS and designated investment companies, complementing section 738 which taxes the entities.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.