# The Unauthorised Unit Trusts (Tax) Regulations 2013, Regulation 29: Part 3 of CTA 2010 not to apply to non-exempt unauthorised unit trusts


Part 3 of CTA 2010 (relief for companies with small profits) does not apply in relation to a non-exempt unauthorised unit trust.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/29 (the official version)
Page: https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.