{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-95",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-95.json",
  "legislation": "uksi/2001/3629",
  "legislation_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001",
  "path": "article/95",
  "kind": "article",
  "number": "95",
  "heading": "Loan relationships: collective investment schemes",
  "text": "(1) Amend paragraph 8 of Schedule 10 (loan relationships: non-qualifying investment test for collective investment schemes) as follows.\n(2) In sub-paragraph (7A)—\n(a) in paragraph (a) for “75 of the Financial Services Act 1986” substitute “235 of the Financial Services and Markets Act 2000”;\n(b) in paragraph (b) for “75(8) of the Financial Services Act 1986” substitute “236 of the Financial Services and Markets Act 2000”.\n(3) In sub-paragraph (7D)—\n(a) in paragraph (a) for “75(8) of the Financial Services Act 1986” substitute “236 of the Financial Services and Markets Act 2000”;\n(b) in paragraph (c) for “75(3)(a)” substitute “235(3)(a)”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 95 in force at 1.12.2001, see art. 1(2)(a)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 8 was relevantly amended by Article 10 of S.I. 1997/213."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3629/article/95",
    "retrieved_at": "2026-10-29T07:25:32.387063+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}