OpenLegislation

Article 116 InterpretationI1

United Kingdom

In regulation 2 of the Capital Gains Tax (Definition of Unit Trust Scheme) Regulations 1988 (interpretation) for the definition of “participant” substitute—

  • ““participant”, in relation to a unit trust scheme, shall be construed in accordance with section 235 of the Financial Services and Markets Act 2000;”.

Annotations

Commencement

I1

Art. 116 in force at 1.12.2001, see art. 1(2)(b)