Paragraph 7 Authorised Investment Funds (Tax) Regulations 2006
In regulation 14ZD(6)(b) of the Authorised Investment Funds (Tax) Regulations 2006 M1 (index tracking funds), for the definition of “regulated market” substitute—
““regulated market” has the same meaning as in Directive 2014/65/EU of the European Parliament and of the Council on markets in financial instruments (see article 4.1.21).”.
Annotations
Marginal citations
- M1
S.I. 2006/964; regulation 14ZD(6)(b) was inserted by S.I. 2011/2192.
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)