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SI 2015/463
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in_force
SI 2015/463 · regulation
The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2015
These Regulations amend the Unauthorised Unit Trusts (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
03 Mar 2015
—
In force
06 Apr 2015
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 →
Instrument
Instrument
application/pdf
· 09 Mar 2015
· 32 KB
Explanatory Memorandum
UK Explanatory Memorandum
application/pdf
· 06 Mar 2015
· 25 KB
Related SIs
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The Unauthorised Unit Trusts (Tax) (Amendment No. 2) 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