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Nematrian Reference Library

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ReferenceTitleLink
Eversheds Sutherland (2016)Authorised Contractual Schemehere

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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