- Status
- In Force
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
44 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Interpretation
s.003
Meaning of “exempt unauthorised unit trust”
s.004
Application for approval as an exempt unauthorised unit trust
s.005
Contents of application
s.006
Response by the Commissioners to application
s.007
Continuing requirements for approval
s.008
Withdrawal of approval
s.009
Appeal against rejection of application or withdrawal of approval
s.010
Exemption for gains accruing to an exempt unauthorised unit trust
s.011
Basis periods
s.012
Treatment of income of an exempt unauthorised unit trust
s.013
Treatment of capital expenditure of an exempt unauthorised unit trust
s.014
Special provision for accrued income profits
s.015
Charge to tax on unit holders
s.016
Person liable
s.017
Priority rules
s.018
Relief for deemed payments by trustees of an exempt unauthorised unit trust
s.019
Amounts ineligible for relief under regulation 18
s.020
Amounts ineligible for relief under regulation 18: payments to certain unit holders where regulation 3(4) applies
s.021
Effect of equalisation arrangements on relief for trustees
s.022
No tax charge for disposal of interests in offshore non-reporting funds: reporting condition
s.023
No tax charge for disposal of interests in offshore non-reporting funds: qualifying index
s.024
Treatment of investment transactions carried out by exempt unauthorised unit trusts
s.025
Authorised investment funds investing in exempt unauthorised unit trusts
s.026
Statements about income treated as received by unit holders
s.027
Definition of non-exempt unauthorised unit trust
s.028
Non-exempt unauthorised unit trust treated as UK resident company
s.029
Part 3 of CTA 2010 not to apply to non-exempt unauthorised unit trusts
s.029
Application of section 490 of CTA 2009 to non-exempt unauthorised unit trusts
s.030
Transitional year for exempt unauthorised unit trusts
s.031
Unauthorised unit trusts coming within charge to corporation tax: final deemed payments and accrued income profits
s.032
Part 5 not to apply to mixed unauthorised unit trusts
s.033
Chevening Estate Act 1959
s.034
TCGA 1992
s.035
Finance Act 2000
s.036
ITTOIA 2005
s.037
ITA 2007
s.038
CTA 2009
s.039
CTA 2010
s.040
FA 2012
s.041
Consequential repeals of other enactments
s.042
AIF Regulations
s.043
Offshore Funds Regulations
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.