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The Unauthorised Unit Trusts (Tax) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 2819
- PART 2
- CHAPTER 5
- Regulation 17
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17.—(1) Any income, so far as it falls within—
(a)regulation 15, and
(b)Chapter 2 of Part 2 of ITTOIA 2005 or Chapter 2 of Part 3 of CTA 2009 (income taxed as trade profits),
is dealt with under Part 2 of ITTOIA 2005 or Part 3 of CTA 2009.
(2) Any income, so far as it falls within—
(a)regulation 15, and
(b)Chapter 3 of Part 3 of ITTOIA 2005, or Chapter 3 of Part 4 of CTA 2009, so far as relating to a UK property business,
is dealt with under Part 3 of ITTOIA 2005 or Part 4 of CTA 2009.
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