# The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014, Introduction: Introductory text


Capital Gains Tax
Corporation Tax
Income Tax
Made 12th March 2014
Laid before the House of Commons 13th March 2014
Coming into force 6th April 2014
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/2014/585/introduction (the official version)
Page: https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2014/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.