{
  "url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013",
  "json_url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013.json",
  "id": "ukdsi/2013/9780111103982",
  "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
  "short_title": "Unauthorised Unit Trusts (Tax) 2013",
  "long_title": "These Regulations make provision about the treatment of the trustees or unit holders of unauthorised unit trusts for the purposes of income tax, corporation tax and capital gains tax. They are made in exercise of the powers conferred by section 217 of the Finance Act 2013. They set out the requirements for an unauthorised unit trust to be approved as an exempt unauthorised unit trust; and make provision for the taxation of gains and income of exempt and non-exempt unauthorised unit trusts as well as the tax treatment of the unit holders and trustees of those trusts. These Regulations make provision for the treatment of certain types of investment or disposal made by exempt unauthorised unit trusts. They include provisions for consequential amendments to various enactments relating to the treatment of unauthorised unit trusts. These Regulations also contain transitional provisions.",
  "citation": "Draft 2013, ISBN 9780111103982",
  "type": "ukdsi",
  "year": "2013",
  "number": "9780111103982",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/introduction",
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      "path": "part/1",
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      "heading": "Introductory and general provisions",
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      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-1",
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      "heading": "Interpretation",
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    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Exempt unauthorised unit trusts",
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    {
      "path": "part/2/chapter/1",
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      "heading": "Meaning of “exempt unauthorised unit trust”",
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      "path": "part/2/chapter/2",
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      "number": "2",
      "heading": "Approval as an exempt unauthorised unit trust",
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      "heading": "Response by the Commissioners to application",
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      "heading": "Gains accruing to an exempt unauthorised unit trust",
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  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}