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The Unauthorised Unit Trusts (Tax) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 2819
- PART 5
- Regulation 43
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Offshore Funds RegulationsU.K.
This section has no associated Explanatory Memorandum
43. In regulation 18(6) M1 of the Offshore Funds Regulations (the charge to tax: further provisions)—
(a)omit the “or” at the end of paragraph (a), and
(b)after paragraph (b) insert—
“, or
(c)the trustees of an exempt unauthorised unit trust to which regulations 22 or 23 of the Unauthorised Unit Trusts (Tax) Regulations 2013 applies.”.
Marginal Citations
M1Regulation 8(6) was substituted by S.I. 2011/2999.
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