Regulation 4 Amendment to regulation 14B (tax treatment of qualified investor schemes)
In regulation 14B(3)f1—
(a)
omit sub-paragraph (a), and
(b)
after sub-paragraph (b) insert—
“, and
(c)Part 3A of CTA 2010 (companies with small profits) does not apply.”.
Annotations
Footnotes
- f1
-
Regulation 14B was inserted by S.I. 2008/3159 and amended by S.I. 2009/2036 and 2010/294.