There are currently no known outstanding effects for the The Unauthorised Unit Trusts (Tax) Regulations 2013, Section 43.
43. In regulation 18(6) M1 of the Offshore Funds Regulations (the charge to tax: further provisions)—
(a)omit the “or” at the end of paragraph (a), and
(b)after paragraph (b) insert—
“, or
(c)the trustees of an exempt unauthorised unit trust to which regulations 22 or 23 of the Unauthorised Unit Trusts (Tax) Regulations 2013 applies.”.
Marginal Citations
M1Regulation 8(6) was substituted by S.I. 2011/2999.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
