http://www.legislation.gov.uk/id/ukpga/2010/13/enacted

http://www.legislation.gov.uk/ukpga/2010/13/section/40/enacted

Finance Act 2010

Corporation tax

Income tax

Gambling and lottery licences

Stamp duties

Investment

en

King's Printer of Acts of Parliament

2020-04-16

Part 2Anti-avoidance and revenue protection

Securities etc

40Unauthorised unit trusts

Schedule 13 contains provision about unauthorised unit trusts.