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The Unauthorised Unit Trusts (Tax) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 2819
- PART 2
- CHAPTER 7
- Regulation 25
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Authorised investment funds investing in exempt unauthorised unit trusts
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25. If an authorised investment fund (within the meaning given by the AIF Regulations) is at any time in a period of account a unit holder of an exempt unauthorised unit trust, the following provisions of CTA 2010 do not apply in relation to the fund for any financial year in which that period (or any part of it) falls—
(a)Part 3 (relief for companies with small profits), and
(b)sections 614 and 618 (applicable corporation tax rate),
(and, accordingly, the rate of corporation tax which applies in relation to the fund is the main rate within the meaning of section 3 of CTA 2010).
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