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The Unauthorised Unit Trusts (Tax) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 2819
- PART 3
- CHAPTER 2
- Regulation 28
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Non-exempt unauthorised unit trust treated as UK resident company
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28.—(1) In respect of income arising and chargeable gains accruing to UK resident trustees of a non-exempt unauthorised unit trust, and for the purposes of the provisions relating to relief for capital expenditure, the Tax Acts have effect as if—
(a)the trustees were a UK resident company, and
(b)the rights of the unit holders were shares in the company.
(2) References in the Corporation Tax Acts to a body corporate are to be read in accordance with paragraph (1); and sections 1104 and 1107 of CTA 2010 (companies and nominees required to provide tax certificates) apply with any necessary modifications.
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