sec.76AApproval of class of foreign unit holders as qualified holders

### sec.76A Approval of class of foreign unit holders as qualified holders The commissioner may, by gazette notice, approve a class of persons as qualified holders of units in a unit trust if the commissioner is satisfied persons of that class hold the units in a capacity that, under the law of a foreign country or external Territory, corresponds to— an entity mentioned in section 76 (1) (a) other than the trustee of a declared public unit trust; or an entity mentioned in section 76 (1) (b) to (d) . s 76A ins 2008 No. 75 s 13 (retro) - (a) an entity mentioned in section 76 (1) (a) other than the trustee of a declared public unit trust; or - (b) an entity mentioned in section 76 (1) (b) to (d) .