Nematrian Reference Library
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Set out below is information (held by the Nematrian website) on the reference you have selected
Reference | Title | Link |
Eversheds Sutherland (2016) | Authorised Contractual Scheme | here |
Introductory paragraph
"Authorised Contractual Schemes are also known as tax-transparent funds. The regime was introduced in the Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013, and the FCA’s rules for the authorisation of ACSs." |
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