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The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014
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- UK Statutory Instruments
- 2014 No. 585
- Regulation 3
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Exclusion of certain unit trusts from meaning of “exempt unauthorised unit trust” and “non-exempt unauthorised unit trust”
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3. In regulation 3(1)—
(a)at the end of paragraph (b) omit “and”, and
(b)at the end insert—
“, and
(d)it is not treated by regulations made in exercise of the powers conferred by section 1007(2) of ITA 2007(1) as not being a unit trust scheme for the purposes of the definition of “unauthorised unit trust” in section 989 of that Act.”
(1)
2007 c.3. “ITA 2007” is defined as the “Income Tax Act 2007” by section 235(1) of the Finance Act 2013. Section 1007(2) was substituted by S.I. 2009/23. Regulations made under the powers conferred by that section are S.I. 1988/267, amended by S.I. 1992/571, 1992/3133, 1994/1479, 2000/2551 and 2001/3629; and S.I. 1996/1585, amended by S.I. 2001/3629, 2006/745, 2006/1162.
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