Just a quick update to my post of 30 September 2013. SI 2013 2819 setting out the new legislation for unauthorised unit trusts has now been signed. The legislation comes in to force from 6th April 2014 other than part 1 of the SI ( application for tax exempt status) and chapter 1 of part 4 (transitional regime) that have immediate effect.
The SI can be found at
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