{
  "url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-35",
  "json_url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-35.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/35",
  "kind": "regulation",
  "number": "35",
  "heading": "Finance Act 2000",
  "text": "In paragraph 51(3) of Schedule 22 to the Finance Act 2000 (tonnage tax: general exclusion of investment income)—\n(a) omit paragraph (c) (together with the “or” at the end of it),\n(b) in paragraph (d), for “that Part” substitute “Part 10 of that Act”, and\n(c) at the end of that paragraph insert—\n“, or\n(e) regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 51 was amended by section 1322 of and paragraphs 462 and 470 of Schedule 1 to the Corporation Tax Act 2009 (c.4) (referred to as “CTA 2009” in the remaining footnotes)"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2000 c.17."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/35",
    "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."
}