The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014
1Citation, commencement and effect
2Amendment of the Unauthorised Unit Trusts (Tax) Regulations 2013
3Exclusion of certain unit trusts from meaning of “exempt unauthorised unit trust” and “non-exempt unauthorised unit trust”
4In regulation 27, for the words from “not” to the...
5Application of section 490 of CTA 2009 to non-exempt unauthorised unit trusts

2014 No. 585

Capital Gains Tax
Corporation Tax
Income Tax

The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 217 of the Finance Act 20131.