Part 2 U.K.Anti-avoidance and revenue protection

Securities etc U.K.

F1 40Unauthorised unit trusts U.K.

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Textual Amendments

F1 S. 40 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 41(f) (with reg. 32)