http://www.legislation.gov.uk/id/ukpga/2010/13

Part 2Anti-avoidance and revenue protection

Securities etc

F140Unauthorised unit trusts

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Annotations:

Amendments (Textual)

F1S. 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)