PART 3 U.K. Non-exempt unauthorised unit trusts

CHAPTER 2 U.K. Tax treatment of non-exempt unauthorised unit trusts

[F1 Application of section 490 of CTA 2009 to non-exempt unauthorised unit trusts U.K.

29A.   Section 490 of CTA 2009 does not apply to any rights held by a company under a non-exempt unauthorised unit trust scheme.]

Textual Amendments

F1 Reg. 29A inserted (6.4.2014) by The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014 (S.I. 2014/585), regs. 1, 5