{
  "url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-38",
  "json_url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-38.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/38",
  "kind": "regulation",
  "number": "38",
  "heading": "CTA 2009",
  "text": "(1) CTA 2009 is amended as follows.\n(2) In section 932(1) (overview of Part), omit paragraph (d).\n(3) Omit Chapter 5 of Part 10 (distributions from unauthorised unit trusts).\n(4) In section 982(1)(a) and (2)(a) (provisions which must be given priority over Part 10), omit “5 or”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Chapter 5 was amended by paragraph 66 of Schedule 1 to CTA 2010."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 982(1)(a) was amended by paragraph 26 of Schedule 14 to FA 2009."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/38",
    "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."
}