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Regulation 24 Structure of this Part

Original text. Later amendments are not shown.

The structure of this Part of these Regulations is as follows—

  • this Chapter contains preliminary provisions;

  • Chapter 2 contains provisions relating to the tax treatment of participants chargeable to income tax;

  • Chapter 3 contains provisions relating to the tax treatment of participants chargeable to corporation tax;

  • Chapter 4 imposes a charge to tax on substantial QIS holdings in qualified investor schemes.