{
  "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-2000/note",
  "json_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-2000/note.json",
  "legislation": "uksi/2000/2551",
  "legislation_title": "The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-2000",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Income Tax (Definition of Unit Trust Scheme) Regulations 1988 (S.I. 1988/267) so as to provide that an employee share ownership plan approved under Schedule 8 to the Finance Act 2000 (c. 17) is not a unit trust scheme for the purposes of section 469 of the Income and Corporation Taxes Act 1988 (c. 1) (tax treatment of unauthorised unit trusts).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2551/note",
    "retrieved_at": "2026-10-29T08:19:13.963911+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."
}