{
  "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/regulation-29A",
  "json_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/regulation-29A.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": "regulation/29A",
  "kind": "regulation",
  "number": "29A",
  "heading": "Application of section 490 of CTA 2009 to non-exempt unauthorised unit trusts",
  "text": "Section 490 of CTA 2009 does not apply to any rights held by a company under a non-exempt unauthorised unit trust scheme.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 29A inserted (6.4.2014) by The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014 (S.I. 2014/585), regs. 1, 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2819/regulation/29A",
    "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."
}