Direct Tax Acts, Finance Act 2013
739I Common contractual funds
FA05 s44; FA06 s45(b)
[(1) (a) In this section “common contractual fund” means –
[(i) a collective investment undertaking being an unincorporated body established b...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.