{
  "url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014/regulation-10",
  "json_url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014/regulation-10.json",
  "legislation": "uksi/2014/685",
  "legislation_title": "The Investment Transactions (Tax) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Consequential amendments",
  "text": "In the Unauthorised Unit Trusts (Tax) Regulations 2013, in regulation 24 (treatment of investment transactions carried out by exempt unauthorised unit trusts) for paragraph (2) substitute—\n“(2) For the purposes of paragraph (1) an “investment transaction” is an investment transaction specified by regulation 2 of the Investment Transactions (Tax) Regulations 2014.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/685/regulation/10",
    "retrieved_at": "2026-10-29T00:22:42.006036+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."
}