The Unauthorised Unit Trusts (Tax) Regulations 2013 No. 2819

PART 5 U.K. Repeals and consequential amendments

CTA 2009 U.K.

38.—(1) CTA 2009 is amended as follows.

(2) In section 932(1) (overview of Part), omit paragraph (d).

(3) Omit Chapter 5 M1 of Part 10 (distributions from unauthorised unit trusts).

(4) In section 982(1)(a) and (2)(a) M2 (provisions which must be given priority over Part 10), omit “5 or”.

Marginal Citations

M1 Chapter 5 was amended by paragraph 66 of Schedule 1 to CTA 2010.

M2 Section 982(1)(a) was amended by paragraph 26 of Schedule 14 to FA 2009.