{
  "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2014/regulation-4",
  "json_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2014/regulation-4.json",
  "legislation": "uksi/2014/585",
  "legislation_title": "The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2014",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Exclusion of certain unit trusts from meaning of “exempt unauthorised unit trust” and “non-exempt unauthorised unit trust”",
  "text": "In regulation 27, for the words from “not” to the end substitute—\n“not—\n(a) an exempt unauthorised unit trust, or\n(b) treated by regulations made in exercise of the powers conferred by section 1007(2) of ITA 2007 as not being a unit trust scheme for the purposes of the definition of “unauthorised unit trust” in section 989 of that Act.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/585/regulation/4",
    "retrieved_at": "2026-10-29T00:23:47.968196+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."
}