There are currently no known outstanding effects for the The Unauthorised Unit Trusts (Tax) Regulations 2013, Section 40.
40. In section 74(1) of FA 2012 (the I – E rules: meaning of “income”)—
(a)omit paragraph (f),
(b)omit the “and” before paragraph (j), and
(c)after that paragraph insert—
“, and
(k)income of the company chargeable under regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013.”.
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