# The Unauthorised Unit Trusts (Tax) Regulations 2013, Regulation 35: Finance Act 2000


In paragraph 51(3) of Schedule 22 to the Finance Act 2000 (tonnage tax: general exclusion of investment income)—
(a) omit paragraph (c) (together with the “or” at the end of it),
(b) in paragraph (d), for “that Part” substitute “ Part 10 of that Act ”, and
(c) at the end of that paragraph insert—
“, or
(e) regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013.”.

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Source: https://www.legislation.gov.uk/uksi/2013/2819/regulation/35 (the official version)
Page: https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.