The Finance Act 1987 (Commencement No. 1) Order 1988
Section 40(4) of the Finance Act 1987 (“section 40(4)”) adds new subsections (2) and (3) at the end of section 92 of the Capital Gains Tax Act 1979 (c. 14) authorising the Treasury to make regulations providing that any scheme of a description specified in the regulations is to be treated as not being a unit trust scheme for the purposes of that Act and containing such supplementary and transitional provisions as appear to the Treasury to be necessary or expedient.