Related Commentary  

620(1)  In this section “court investment fund” means a fund established under section 42 of the Administration of Justice Act 1982 (investment funds for money paid into court).

620(2)  The Tax Acts apply in relation to a court investment fund as if–

(a)the fund were an authorised unit trust,

(b)the person who is for the time being the investment manager of the fund were the trustee of the trust, and

(c)the persons with qualifying interests (see the table in subsection (3)) were the unit holders in the trust.

620(3)  This is the table referred to in subsection (2)(c)–

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