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Statutory Instruments
SI 2015/2053
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in_force
SI 2015/2053 · regulation
The Unauthorised Unit Trusts (Tax) (Amendment No. 2) Regulations 2015
These Regulations amend the Unauthorised Unit Trusts (Tax) Regulations 2013 (the “principal Regulations”).
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Last fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
15 Dec 2015
—
In force
07 Jan 2016
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by section 217 of the Finance Act 2013.
Documents
Open on legislation.gov.uk →
Explanatory Memorandum
UK Explanatory Memorandum
application/pdf
· 17 Dec 2015
· 34 KB
Instrument
Instrument
application/pdf
· 17 Dec 2015
· 32 KB
Related SIs
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The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2015
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The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014
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The Unauthorised Unit Trusts (Tax) Regulations 2013
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The Authorised Investment Funds (Tax) (Amendment) Regulations 2015