Regulation 2

In regulation 7(2) of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988^f1—

(a)

in sub-paragraph (c) there shall be added at the end the words “or under the provisions of the Church of Scotland (Properties and Investments) Order 1994^f2”;

(b)

after sub-paragraph (c) there shall be inserted the following sub-paragraph—

“(ca)

a fund held by the Church of Scotland General Trustees or the Church of Scotland Investors Trust under the provisions of the Church of Scotland (Properties and Investments) Order 1994;”.

Annotations

Footnotes

f1: S.I. 19881267; a relevant amending instrument is S.I. 1992/3133.
f2: Scheduled to the Church of Scotland (Properties and Investments) Order Confirmation Act 1994 (c.v).