Paragraph 76 The Open-ended Investment Companies (Tax) Regulations 1997

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. para. 34 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 1
Sch. para. 32 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 9
Sch. para. 4 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 12
Sch. para. 36 revoked by Overseas Life Insurance Companies 2006 reg. 43(2) Sch. Pt. 2
Sch. para. 20 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 1
Sch. para. 39 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 1
Sch. para. 32 33 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 2
Sch. para. 33 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 9

(1)

The Open-ended Investment Companies Regulations 1997^f1 are amended as follows.

(2)

Regulation 10(3) is revoked.

(3)

In regulation 25(4), for sub-paragraph (a) substitute—

“(a)

section 75(9) (management expenses carried forward),”.

Annotations

f1: S.I. 1997/1154. There are amendments which are not relevant for present purposes.