Regulation 88 Amendment of ICTA
(1)
ICTA is amended as follows.
(2)
In section 468(1)f1 (authorised unit trusts) for “section 468L” substitute “regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see regulation 18(3) of the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/[abcd]))”.
Annotations
Footnotes
- f1
-
Section 468(1) was amended by paragraph 3(2) of Schedule 14 to the Finance Act 1994 (c. 9).