# The Capital Gains Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000, Regulation 2


(1) Regulation 3 of the Capital Gains Tax (Definition of Unit Trust Scheme) Regulations 1988 is amended as follows.
(2) After paragraph (b) insert
“or
(c) an employee share ownership plan approved under Schedule 8 to the Finance Act 2000,”.

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Source: https://www.legislation.gov.uk/uksi/2000/2550/regulation/2 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-definition-of-unit-trust-scheme-amendment-regulations-2000/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.