| 单词 | Unit trust |
| 释义 | 單位信託 Any trust established for the purpose, or having the effect, of providing, for persons having funds available for investment, facilities for the participation by them, as beneficiaries under the trust, in any profits or income arising from the acquisition, holding, management or disposal of any property whatsoever: High Court Ordinance (Cap 4) s 20A; Insurance Companies Ordinance (Cap 41) sch 8 para 2; Inland Revenue Ordinance (Cap 112) s 26A(2); Securities and Futures (Financial Resources Rules) (Cap 571N) r 2. Unit trust is included in collective investment scheme which is governed by the Code on Unit Trusts and Mutual Funds. For stamp duty purposes unit trusts are subject to a special code in which, in short, transfers of units under a unit trust scheme may be liable to duty but the unit trust instrument is not: Stamp Duty Ordinance (Cap 117) ss 30-37. See also Trust. 任何信託，而其設立的目的或效用是向擁有可作投資的資金的人提供設施，使該人能以信託下的受益人身分分享由取得、持有、管理或處置任何財產而產生的利潤或入息：《高等法院條例》（第 4章）第20A條；《保險公司條例》（第41章）附表8第2段；《稅務條例》（第112章）第26A(2)條；《證券及期貨（財政資源）規則》（第571N章）第2條規則。由《單位信託及互惠基金守則》規管的集體投資計劃包括單位信託。就印花稅而言，單位信託受一項特別的守則管轄，簡而言之，根據單位信託計劃轉讓的單位可能須繳付稅項，但有關的單位信託文書則不須：《印花稅條例》（第117章）第30至37條。另見 Trust。 |
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