# The Unauthorised Unit Trusts (Tax) Regulations 2013, Regulation 34: TCGA 1992


In section 100 of TCGA 1992 (exemption for authorised unit trusts etc), omit subsections (2) to (2B).

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/34 (the official version)
Page: https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.