CG41301 - Unit and investment trusts: unit trust schemes: general

The capital gains aspects of authorised unit trusts (which are, along with open-ended investment companies, a form of authorised investment fund – see CG 41302) are dealt with at CG41310 - CG41311 and at CG41330 - CG41332. More general instructions on the tax treatment of authorised investment funds can be found at CTM48000+. Unauthorised unit trusts are dealt with at CG41310 - CG41311 and at CG41350 - CG41354. Further instructions can be found at CTM48130 and IM4176+.