# The Unauthorised Unit Trusts (Tax) Regulations 2013, Regulation 33: Chevening Estate Act 1959


In section 2 of the Chevening Estate Act 1959 (exemption from income tax, etc)—
(a) in subsection (1), after paragraph (c) insert—
“(d) from income tax chargeable under regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013, in respect of income arising from and subject to those trusts.”, and
(b) in subsection (1A), omit paragraph (c).

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/33 (the official version)
Page: https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.