{
  "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/regulation-35",
  "json_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/regulation-35.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/35",
  "kind": "regulation",
  "number": "35",
  "heading": "Finance Act 2000",
  "text": "In paragraph 51(3) of Schedule 22 to the Finance Act 2000 (tonnage tax: general exclusion of investment income)—\n(a) omit paragraph (c) (together with the “or” at the end of it),\n(b) in paragraph (d), for “that Part” substitute “ Part 10 of that Act ”, and\n(c) at the end of that paragraph insert—\n“, or\n(e) regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Paragraph 51 was amended by section 1322 of and paragraphs 462 and 470 of Schedule 1 to the Corporation Tax Act 2009 (c.4) (referred to as “CTA 2009” in the remaining footnotes)"
    },
    {
      "type": "M",
      "label": "M2",
      "text": "2000 c.17."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2819/regulation/35",
    "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."
}