MT · S.L. 123.51
Collective Investment Schemes (S.L. 123.51)
Inhalt
- Art. 1 Title.
- Art. 2 Definitions. Cap. 123.
- Art. 3 Meaning of prescribed fund.
- Art. 4 Classification of a prescribed fund.
- Art. 5 Non-prescribed fund.
- Art. 6 Value of assets. Cap. 370.
- Art. 7 Change of status of fund.
- Art. 8 Securities in a non- prescribed fund that is subsequently classified as a prescribed fund. Cap. 345.
- Art. 9 Calculation of cost of acquisition of listed securities.
- Art. 10 Calculation of capital gains on the surrender or maturity of unit linked investments.
- Art. 11 Rate of withholding tax.
- Art. 12 Declarations to the Commissioner.
- Art. 13 Notification to payor.
- Art. 14 Authorised financial intermediary.
- Art. 15 Tax treatment on switches.
- Art. 16 UCITS.