Schedule 1, paragraph 6(4)

There shall be disregarded any interest of a person subsisting by virtue of— an authorised unit trust scheme (within the meaning of section 237 of the Financial Services and Markets Act 2000 (c. 8)); a scheme made under section 22 or 22A of the Charities Act 1960 (c. 58), section 25 of the Charities Act (Northern Ireland) 1964 (c. 33 (N.I.)) , section 24 or 25 of the Charities Act 1993 or section 96 or 100 of the Charities Act 2011, section 11 of the Trustee Investments Act 1961 (c. 62) or section 42 of the Administration of Justice Act 1982 (c. 53); or the scheme set out in the Schedule to the Church Funds Investment Measure 1958 (1958 No. 1).

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Source: legislation.gov.uk · retrieved 2026-09-04