There are currently no known outstanding effects for the The Unauthorised Unit Trusts (Tax) Regulations 2013, Section 33.
33. In section 2 of the Chevening Estate Act 1959 M1 (exemption from income tax, etc)—
(a)in subsection (1), after paragraph (c) insert—
“(d)from income tax chargeable under regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013, in respect of income arising from and subject to those trusts.”, and
(b)in subsection (1A), omit paragraph (c).
Marginal Citations
M11959 c.49. Section 2 was amended by Part I of Schedule 13 to the Finance Act 1963 (c.25), by section 4 of the Chevening Estate Act 1987 (c.20), by paragraph 356 of Part 2 of Schedule 1 and Schedule 3 to ITTOIA 2005 and by paragraph 241 of Part 2 of Schedule 1 to the Income Tax Act 2007 (c.3) (referred to as “ITA 2007” in the remaining footnotes).
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