Paragraph 12 Corporation Tax Act 2010
In section 1158(4) (meaning of “investment trust”) of the Corporation Tax Act 2010 M1 —
(a)
for “Directive 2004/39/EC” substitute “ Directive 2014/65/EU ”; and
(b)
for “Article 4.1(14)” substitute “ Article 4.1.21 ”.
Annotations
Marginal citations
- M1
2010 c.4: section 1158 was inserted by section 49(2) of the Finance Act 2011 (c.11).
Notes on the whole SI
Textual amendments
- F1
Regulations revoked (14.12.2023 for the revocation of reg. 51) by Financial Services and Markets Act 2023 (c. 29), s. 86(3), Sch. 1 Pt. 2 (with s. 1(4)); S.I. 2023/1382, reg. 2(c)(xviii)