{
  "url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-40",
  "json_url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-40.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/40",
  "kind": "regulation",
  "number": "40",
  "heading": "FA 2012",
  "text": "In section 74(1) of FA 2012 (the I – E rules: meaning of “income”)—\n(a) omit paragraph (f),\n(b) omit the “and” before paragraph (j), and\n(c) after that paragraph insert—\n“, and\n(k) income of the company chargeable under regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/40",
    "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."
}