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The Unauthorised Unit Trusts (Tax) Regulations 2013
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Statutory Instruments
2013 No. 2819
Capital Gains Tax
Corporation Tax
Income Tax
The Unauthorised Unit Trusts (Tax) Regulations 2013
Approved by the House of Commons
Made
31st October 2013
Coming into force in accordance with regulation 1(2) and (3)
The Treasury make the following Regulations in exercise of the powers conferred by section 217 of the Finance Act 2013(1).
In accordance with section 217(3) of that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.
(1)
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