Regulation 29A Application of section 490 of CTA 2009 to non-exempt unauthorised unit trustsF1
United Kingdom
Section 490 of CTA 2009 does not apply to any rights held by a company under a non-exempt unauthorised unit trust scheme.
Annotations
Textual amendments
- F1
Reg. 29A inserted (6.4.2014) by The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014 (S.I. 2014/585), regs. 1, 5