The Unauthorised Unit Trusts (Tax) Regulations 2013

Statements about income treated as received by unit holdersU.K.

This section has no associated Explanatory Memorandum

26.  A unit holder of an exempt unauthorised unit trust is entitled by notice to require the trustees of the trust to provide the unit holder with a statement in writing showing the amount of income treated as received by the unit holder for a distribution period under regulation 15.