# The Unauthorised Unit Trusts (Tax) Regulations 2013, Regulation 16: Person liable


The person liable for any tax charged under this Chapter is the unit holder treated as receiving the income.

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Source: https://www.legislation.gov.uk/uksi/2013/2819/regulation/16 (the official version)
Page: https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.