{
  "url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-17",
  "json_url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-17.json",
  "legislation": "ukdsi/2013/9780111103982",
  "legislation_title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Priority rules",
  "text": "(1) Any income, so far as it falls within—\n(a) regulation 15, and\n(b) Chapter 2 of Part 2 of ITTOIA 2005 or Chapter 2 of Part 3 of CTA 2009 (income taxed as trade profits),\nis dealt with under Part 2 of ITTOIA 2005 or Part 3 of CTA 2009.\n(2) Any income, so far as it falls within—\n(a) regulation 15, and\n(b) Chapter 3 of Part 3 of ITTOIA 2005, or Chapter 3 of Part 4 of CTA 2009, so far as relating to a UK property business,\nis dealt with under Part 3 of ITTOIA 2005 or Part 4 of CTA 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/17",
    "retrieved_at": "2026-10-30T15:15:03.167842+00:00"
  },
  "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."
}