# The Unauthorised Unit Trusts (Tax) Regulations 2013, Regulation 26: Statements about income treated as received by unit holders


A unit holder of an exempt unauthorised unit trust is entitled by notice to require the trustees of the trust to provide the unit holder with a statement in writing showing the amount of income treated as received by the unit holder for a distribution period under regulation 15.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/26 (the official version)
Page: https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.