{
  "url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-34",
  "json_url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-34.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/34",
  "kind": "regulation",
  "number": "34",
  "heading": "TCGA 1992",
  "text": "In section 100 of TCGA 1992 (exemption for authorised unit trusts etc), omit subsections (2) to (2B).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c.12. Sections 100(2A) and (2B) were inserted by section 20 of the Finance (No 2) Act 2005 (c.22) and amended by paragraph 74 of Schedule 16 and paragraph 15 of Schedule 18 to the Finance Act 2012 (c.14)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/34",
    "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."
}