Income Tax Act 2007

Chapter 9 U.K. Unauthorised unit trusts

F1 504 Treatment of income of unauthorised unit trust U.K.

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Textual Amendments

F1 Ss. 504-505 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(6) (with reg. 32)

F1 504A. Treatment of capital expenditure of unauthorised unit trust U.K.

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Textual Amendments

F1 Ss. 504-505 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(6) (with reg. 32)

F1 505 Relief for trustees of unauthorised unit trust U.K.

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Textual Amendments

F1 Ss. 504-505 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(6) (with reg. 32)

F2 506 Special rules for trustees affected by section 733 of ICTA U.K.

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Textual Amendments

F2 S. 506 omitted (21.7.2008 with effect in accordance with s. 66(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 66(4)(l)(vii)