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There are currently no known outstanding effects for the The Unauthorised Unit Trusts (Tax) Regulations 2013, Section 6.
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6.—(1) The Commissioners may by notice require the managers or trustees of the applicant to provide further particulars in order to enable them to determine an application.
(2) A requirement may be imposed under paragraph (1) within 28 days of the receipt of the application or of any further particulars required under that paragraph.
(3) If a notice under paragraph (1) is not complied with within 28 days or such longer period as the Commissioners may allow, they need not proceed further on the application.
(4) The Commissioners must give notice to the applicant of their decision to accept or reject an application—
(a)within 28 days of receiving the application, or
(b)if they give a notice under paragraph (2), within 28 days of that notice being complied with.
(5) A notice of a decision to reject an application must give reasons for that decision.
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