217 Unauthorised unit trusts
Finance Act 2013 (2013 c 29) | Legislation

Unit trusts

217  Unauthorised unit trusts

(1)     The Treasury may by regulations make provision about the treatment of the trustees or unit holders of unauthorised unit trusts for the purposes of income tax, corporation tax, capital gains tax or stamp duty land tax.

(2)     Regulations under this section may—

(a)     confer or impose powers or duties on officers

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