# The Unauthorised Unit Trusts (Tax) Regulations 2013, Introduction: Introductory text


Capital Gains Tax
Corporation Tax
Income Tax
Made 31st October 2013
Coming into force in accordance with regulation 1(2) and (3)
The Treasury make the following Regulations in exercise of the powers conferred by section 217 of the Finance Act 2013 .
In 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.

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Source: https://www.legislation.gov.uk/uksi/2013/2819/introduction (the official version)
Page: https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.