{
  "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/introduction.json",
  "legislation": "uksi/2013/2819",
  "legislation_title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nCorporation Tax\nIncome Tax\nMade 31st October 2013\nComing into force in accordance with regulation 1(2) and (3)\nThe Treasury make the following Regulations in exercise of the powers conferred by section 217 of the Finance Act 2013 .\nIn accordance with section 217(3) of that Act, a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2013 c.29."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2819/introduction",
    "retrieved_at": "2026-10-29T00:35:43.212333+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."
}