Part 10 U.K. Miscellaneous income

Chapter 5 U.K. Distributions from unauthorised unit trusts

F1 971 Overview of Chapter U.K.

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Textual Amendments

F1 Pt. 10 Ch. 5 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(3) (with reg. 32)

F1 972 Charge to tax under this Chapter U.K.

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Textual Amendments

F1 Pt. 10 Ch. 5 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(3) (with reg. 32)

F1 973 Amount of income treated as received U.K.

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Textual Amendments

F1 Pt. 10 Ch. 5 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(3) (with reg. 32)