PART 1Introductory and general provisions
Citation, commencement and effect1
1
These Regulations may be cited as the Unauthorised Unit Trusts (Tax) Regulations 2013.
2
Chapters 1 and 2 of Part 2 and Chapter 1 of Part 4 (and this Part so far as applying to those Chapters) come into force on the day after the day on which these Regulations are made.
3
Apart from that, these Regulations come into force on 6th April 2014.