OpenLegislation

Regulation 3 Amendment of regulation 2

Original text. Later amendments are not shown.

In regulation 2(1)—

(a)

omit the definition of “long-term capital asset” and “long-term capital liability”;

(b)

omit the definition of “qualifying contract”;

(c)

in the definition of “relevant asset” for “a long-term capital asset, a long-term capital liability, an option, a qualifying contract” substitute “an option”.