Regulation 1 Citation and commencement
These Regulations may be cited as the Unauthorised Unit Trusts (Tax) (Amendment No. 2) Regulations 2015 and come into force on 7th January 2016.
These Regulations may be cited as the Unauthorised Unit Trusts (Tax) (Amendment No. 2) Regulations 2015 and come into force on 7th January 2016.