Paragraph 17 Unauthorised Unit Trusts (Tax) Regulations 2013
In regulation 23(3) (no tax charge for disposal of interests in offshore non-reporting funds: qualifying index) of the Unauthorised Unit Trusts (Tax) Regulations 2013 M1 for “Directive 2004/39/EC” substitute “ Directive 2014/65/EU ”.
Annotations
Marginal citations
- M1
Notes on the whole SI
Textual amendments
- F1
Regulations revoked (14.12.2023 for the revocation of reg. 51) by Financial Services and Markets Act 2023 (c. 29), s. 86(3), Sch. 1 Pt. 2 (with s. 1(4)); S.I. 2023/1382, reg. 2(c)(xviii)