# The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001, Article 116: Interpretation

Extent: E+W+S+N.I.

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;”.

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Source: https://www.legislation.gov.uk/uksi/2001/3629/article/116 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-116
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.