# The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001, Article 145: Interpretation

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

(1) Amend regulation 2 of the Income Tax (Pension Funds Pooling Schemes) Regulations 1996 as follows.
(2) In paragraph (1) in the definition of “units” and “unit trust scheme” for “75(8) of the Financial Services Act 1986” substitute “237 of the Financial Services and Markets Act 2000”.
(3) In paragraph (4) for the words from “within” to “1986” substitute “and, for the purposes of this paragraph, “participant” shall be construed in accordance with section 235 of the Financial Services and Markets Act 2000”.

---
Source: https://www.legislation.gov.uk/uksi/2001/3629/article/145 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-145
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.