The Unauthorised Unit Trusts (Tax) Regulations 2013

CTA 2009U.K.

This section has no associated Explanatory Memorandum

38.—(1) CTA 2009 is amended as follows.

(2) In section 932(1) (overview of Part), omit paragraph (d).

(3) Omit Chapter 5 M1 of Part 10 (distributions from unauthorised unit trusts).

(4) In section 982(1)(a) and (2)(a) M2 (provisions which must be given priority over Part 10), omit “5 or”.

Marginal Citations

M1Chapter 5 was amended by paragraph 66 of Schedule 1 to CTA 2010.

M2Section 982(1)(a) was amended by paragraph 26 of Schedule 14 to FA 2009.