# The Unauthorised Unit Trusts (Tax) (Amendment No. 2) Regulations 2015, Introduction: Introductory text


Capital Gains Tax
Corporation Tax
Income Tax
Made 16th December2015
Laid before the House of Commons 17th December2015
Coming into force 7th January 2016
The Treasury make the following Regulations in exercise of the powers conferred by section 217 of the Finance Act 2013.

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Source: https://www.legislation.gov.uk/uksi/2015/2053/introduction (the official version)
Page: https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-no-2-regulations-2015/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.