# The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014, Regulation 5: Application of section 490 of CTA 2009 to non-exempt unauthorised unit trusts


After regulation 29, insert—
“Application of section 490 of CTA 2009 to non-exempt unauthorised unit trusts
29A. Section 490 of CTA 2009 does not apply to any rights held by a company under a non-exempt unauthorised unit trust scheme.”

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Source: https://www.legislation.gov.uk/uksi/2014/585/regulation/5 (the official version)
Page: https://openlegislation.uk/unauthorised-unit-trusts-tax-amendment-regulations-2014/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.