P283 CEEFAX 283  Tue 20 Feb  19:14/23
                                
       1 —0j5j5j=$   
     
                                        
                                        
 Gains ar  tax d at the indi   sal's    
 marginal income tax rate.  n th  c     
            o    ,  c u     io  an      
  ainu n nc  tru ts th  rat  i   5%  nd 
                  f          t          
                                        
                                        
                                        
                                        
 representatives and                    
 t   t  f                   £ ,000      
                                        
                                        
 Othj  t usts (maximum                  
        n         j