# The Unauthorised Unit Trusts (Tax) Regulations 2013, Regulation 5: Contents of application


(1) An application under this Chapter must contain the following—
(a) a statement specifying the first day of the first period of account for which approval is sought (such period ending no earlier than 6 April 2014),
(b) a copy of the applicant’s current trust deed,
(c) a copy of the applicant’s most recent prospectus,
(d) a statement specifying the appropriate arrangements which are or will be in place for the purpose of securing that the condition in regulation 3(1)(b) is and will be met for the first period for which approval is sought and all subsequent periods,
(e) a statement whether or not the applicant is or will be operating equalisation arrangements.
(2) A day specified in the application in paragraph (1)(a) may be provisional.
(3) If a provisional day is specified in the application, any approval by the Commissioners of the application has no effect unless the managers or trustees of the applicant give notice to the Commissioners either—
(a) confirming that day is the first day of the first period of account for which approval is sought, or
(b) specifying a different day as the first day of the first period of account for which approval is sought.
(4) The notice must be given no later than the date on or before which a return made under section 8A of TMA 1970 relating to the first period must be delivered.
(5) If a different day is specified under paragraph (3)(b), the application is to be treated for the purposes of regulation 4(3) as if that day had always been specified in the application.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/5 (the official version)
Page: https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.