Citation, commencement and effectU.K.
This section has no associated Explanatory Memorandum
1.—(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.