Introduction Overview Overview
1925.This Chapter rewrites sections 468, 468A and 469A of ICTA and provides rules about authorised investment funds.
1926.The term “authorised investment funds” is not defined in this Chapter because it is not used in the body of the sections. But it is defined in other legislation and is commonly understood to refer to both open-ended investment companies (OEICs) and authorised unit trusts (AUTs). The Chapter also provides rules about court investment funds, which are treated as AUTs.