# The Income Tax (Definition of Unit Trust Scheme) (Amendment No. 2) Regulations 1992, Regulation 2: Amendment to the Income Tax (Definition of Unit Trust Scheme) Regulations 1988


In regulation 7(2) of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988 after sub-paragraph (a) there shall be inserted—
“(aa) a common deposit fund established under section 22A of the Charities Act 1960;”.

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Source: https://www.legislation.gov.uk/uksi/1992/3133/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-no-2-regulations-1992/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.