{
  "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-no-2-regulations-1992/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-no-2-regulations-1992/regulation-2.json",
  "legislation": "uksi/1992/3133",
  "legislation_title": "The Income Tax (Definition of Unit Trust Scheme) (Amendment No. 2) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-no-2-regulations-1992",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment to the Income Tax (Definition of Unit Trust Scheme) Regulations 1988",
  "text": "In regulation 7(2) of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988 after sub-paragraph (a) there shall be inserted—\n“(aa) a common deposit fund established under section 22A of the Charities Act 1960;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1988/267, to which there are amendments not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1960 c. 58; section 22A was inserted by section 16 of the Charities Act 1992 (c. 41)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3133/regulation/2",
    "retrieved_at": "2026-10-29T14:09:26.549391+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."
}