# The Unauthorised Unit Trusts (Tax) Regulations 2013, Regulation 35: Finance Act 2000


In paragraph 51(3) of Schedule 22 to the Finance Act 2000 (tonnage tax: general exclusion of investment income)—
(a) omit paragraph (c) (together with the “or” at the end of it),
(b) in paragraph (d), for “that Part” substitute “Part 10 of that Act”, and
(c) at the end of that paragraph insert—
“, or
(e) regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013.”.

---
Source: https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/35 (the official version)
Page: https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.