# The Unauthorised Unit Trusts (Tax) Regulations 2013, Regulation 29A: Application of section 490 of CTA 2009 to non-exempt unauthorised unit trusts

Extent: E+W+S+N.I.

Section 490 of CTA 2009 does not apply to any rights held by a company under a non-exempt unauthorised unit trust scheme.

---
Source: https://www.legislation.gov.uk/uksi/2013/2819/regulation/29A (the official version)
Page: https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/regulation-29A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.