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Statutory Instruments
SI 2014/585
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in_force
SI 2014/585 · regulation
The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2014
These Regulations amend the Unauthorised Unit Trust (Tax) Regulations 2013 (S.I. 2013/2819) (the “principal Regulations”).
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Last fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
12 Mar 2014
—
In force
06 Apr 2014
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
· 13 Mar 2014
· 30 KB
Instrument
Instrument
application/pdf
· 13 Mar 2014
· 34 KB
Related SIs
SI
The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2015
SI
The Unauthorised Unit Trusts (Tax) (Amendment No. 2) Regulations 2015
SI
The Unauthorised Unit Trusts (Tax) Regulations 2013
SI
The Authorised Investment Funds (Tax) (Amendment) Regulations 2013