UUT
A unit trust established in the UK which is not authorised by the Financial Services Authority and consequently not subject to limitations on investment powers (apart from any restrictions contained in the trust deeds). If a UUT is UK resident it will generally be taxed on its capital gains as if it were a UK resident company (section 99, Taxation of Chargeable Gains Act 1992). Consequently, there will be an intermediate tax charge at the level of the trust on disposal of its investments which reduces its attractiveness to potential investors.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Look at other dictionaries:

  • Uut — Cette page d’homonymie répertorie les différents sujets et articles partageant un même nom. {{{image}}}   Sigles d une seule lettre   Sigles de deux lettres > Sigles de trois lettres …   Wikipédia en Français

  • Uut — Унунтрий / Ununtrium (Uut) Атомный номер 113 Внешний вид простого вещества Неизвестен, но вероятно, серый металл Свойства атома Атомная масса (молярная масса) (284) а. е. м. (г/моль) Радиус атома …   Википедия

  • Uut — Eigenschaften …   Deutsch Wikipedia

  • UUT — Cette page d’homonymie répertorie les différents sujets et articles partageant un même nom.   Sigles d’une seule lettre   Sigles de deux lettres > Sigles de trois lettres   Sigles de quatre lettres …   Wikipédia en Français

  • UUT — Unit Under Test (Governmental » Military) Unit Under Test (Academic & Science » Electronics) * Utility Users Tax (Governmental) * Universal Use Tax (Governmental) * Ununtrium (element 113) (Academic & Science » Chemistry) * Universal User… …   Abbreviations dictionary

  • UUT-1 — Universal Use Tax Return Form (Governmental » State & Local) …   Abbreviations dictionary

  • UUT — Unit Under Test …   Acronyms

  • UUT — Unit Under Test …   Acronyms von A bis Z

  • UUT — Unit Under Test Contributor: GSFC …   NASA Acronyms

  • UUT — abbr. Unit Under Test …   Dictionary of abbreviations

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.