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