Policy paper
Income Tax: unauthorised unit trusts
This Tax Information and Impact Note is about amendments to The Unauthorised Unit Trusts (Tax) Regulations 2013.
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The Unauthorised Unit Trusts (Tax) (Amendment) Regulations 2015 order has now been made, coming into force on 6 April 2015.
The measure ensures that income arising to an exempt unauthorised unit trust is only chargeable to Income Tax in one year.
Published 25 March 2015