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Home / Simons-Taxes /Corporate tax /Part D8 Investment schemes /Division D8.1 Collective investment schemes /Unauthorised unit trusts—post 5 April 2014 / D8.180 Unauthorised unit trusts—post 5 April 2014—overview

D8.180 Unauthorised unit trusts—post 5 April 2014—overview

Corporate tax

D8.180 Unauthorised unit trusts—post 5 April 2014—overview

The provisions in this article apply from 6 April 2014, unless the UUT is a mixed trust (D8.186) in which case the provisions at D8.175 continue to apply.

From 6 April 2014

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E5.607 Corporate members

I4.142A Liabilities which are not discharged out of the estate

E8.810 Application for a National Insurance number

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

E8.811 National Insurance number—refusal of application

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

I5.221 Lifetime termination of QIIP—general

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

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