Finance Act 2006

Amendment of section 739G (taxation of unit holders in investment undertakings) of Principal Act.

53.— (1) Section 739G of the Principal Act is amended in subsection (2)(h) by substituting “shall not be chargeable to income tax or capital gains tax,” for “shall not be chargeable to income tax,”.

(2) This section applies with effect from the passing of thisAct.