273ADefinitions

#### 273A Definitions 273A Definitions > > (1) In this Part— > > > > corporate consolidation transaction—see section 273D. > > > > corporate group—see section 273E. > > > > corporate reconstruction transaction—see section 273C. > > > > corporation includes a unit trust scheme. > > > > security, of a corporation, means— > > > > > (a) in the case of a corporation other than a unit trust scheme, an issued share of the corporation, or > > > > > (b) in the case of a unit trust scheme, a unit issued under the scheme. > > > (2) A reference in this Part to anything done by or held by a unit trust scheme (including any voting control held by a unit trust scheme)— > > > > > (a) is a reference to anything done by or held by a trustee of the unit trust scheme as trustee of that unit trust scheme, and > > > > > (b) in the case of a unit trust scheme that is a managed investment scheme—includes a reference to anything done by or held by a custodian of the trustee of the managed investment scheme as custodian of the trustee of the scheme, and > > > > > (c) for a sub-fund of a CCIV that is taken to be a unit trust scheme because of section 5A—includes a reference to anything done by or held by a custodian of the CCIV as custodian. > > **s 273A:** Ins 2012 No 20, Sch 1 \[18\]. Am 2016 No 14, Sch 1 \[3\]; 2024 No 90, Sch 1\[10\].