# The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1992, Regulation 3: Amendments to the principal regulations


In regulation 4(2)—
(a) in paragraph (i) of sub-paragraph (a) after the word “situated” there shall be inserted the words “or formerly situated”;
(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
(c) in paragraph (ii) of sub-paragraph (c) after the word “situated” there shall be inserted the words “or formerly situated”.

---
Source: https://www.legislation.gov.uk/uksi/1992/571/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.