{
  "url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/regulation-3.json",
  "legislation": "uksi/1992/571",
  "legislation_title": "The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal regulations",
  "text": "In regulation 4(2)—\n(a) in paragraph (i) of sub-paragraph (a) after the word “situated” there shall be inserted the words “or formerly situated”;\n(b) in paragraph (ii) of sub-paragraph (a) after the words “so situated” wherever appearing there shall be inserted the words “or formerly situated”; and\n(c) in paragraph (ii) of sub-paragraph (c) after the word “situated” there shall be inserted the words “or formerly situated”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/571/regulation/3",
    "retrieved_at": "2026-10-29T14:26:43.011995+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."
}