{
  "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2014/regulation-5",
  "json_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2014/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Application of section 490 of CTA 2009 to non-exempt unauthorised unit trusts",
  "text": "After regulation 29, insert—\n“Application of section 490 of CTA 2009 to non-exempt unauthorised unit trusts\n29A. Section 490 of CTA 2009 does not apply to any rights held by a company under a non-exempt unauthorised unit trust scheme.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2009 c.4. “CTA 2009” is defined as the “Corporation Tax Act 2009” by section 235(1) of Finance Act 2013. Section 490 was amended by regulation 131 of S.I. 2009/3001 and by regulation 45 of S.I. 2011/1211."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/585/regulation/5",
    "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."
}