# The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019, Regulation 13: The Unauthorised Unit Trusts (Tax) Regulations 2013


(1) The Unauthorised Unit Trusts (Tax) Regulations 2013 are amended as follows.
(2) For regulation 23(3)(c) substitute—
“(c) a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.”.

---
Source: https://www.legislation.gov.uk/uksi/2019/818/regulation/13 (the official version)
Page: https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.