# The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004, Paragraph 76: The Open-ended Investment Companies (Tax) Regulations 1997


(1) The Open-ended Investment Companies Regulations 1997 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),”.

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Source: https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/76 (the official version)
Page: https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004/schedule/paragraph-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.