{
  "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/regulation-39",
  "json_url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013/regulation-39.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/39",
  "kind": "regulation",
  "number": "39",
  "heading": "CTA 2010",
  "text": "(1) CTA 2010 is amended as follows.\n(2) In section 1(3) (overview of Act), omit paragraph (h).\n(3) In section 486 (exemption for investment income and non-trading profits from loan relationships)—\n(a) in subsection (2)(c), for the words from “Chapter 5” to the end substitute “ regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013 as received by a unit holder from an exempt unauthorised unit trust. ”, and\n(b) in subsection (4), for the words from “Part 10 of CTA 2009” to the end substitute “ regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013 (see regulation 17 of those regulations as to provisions given priority over that regulation). ”.\n(4) Omit Chapter 3 of Part 13 (unauthorised unit trusts).\n(5) In section 778(1)(b) (certain payments treated as interest), for the words from “Chapter 5” to the end substitute “ Chapter 7 of Part 10 of CTA 2009 (annual payments not otherwise charged) or regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013. ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2819/regulation/39",
    "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."
}