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Regulation 2 Amendment to the Income Tax (Definition of Unit Trust Scheme) Regulations 1988

Original text. Later amendments are not shown.

In regulation 7(2) of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988f1 after sub-paragraph (a) there shall be inserted—

“(aa)

a common deposit fund established under section 22A of the Charities Act 1960f2;”.

Annotations

Footnotes

f1

S.I. 1988/267, to which there are amendments not relevant to these Regulations.

f2

1960 c. 58; section 22A was inserted by section 16 of the Charities Act 1992 (c. 41).