Regulation 93A Modifications of TMA 1970F1
(1)
TMA 1970 is modified as follows.
(2)
In section 98(4E) (special returns etc.)—
(a)
in paragraph (a) for “trustees of an authorised unit trust” substitute “legal owner of an authorised investment fund”;
(b)
in paragraph (b)—
(i)
for “trustees” substitute “legal owner”, and
(ii)
for “do not comply” substitute “does not comply”; and
(c)
in paragraph (d) for “trustees” substitute “legal owner”.
Annotations
Textual amendments
- F1
Reg. 93A inserted (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 5