# The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1994, Regulation 2


In regulation 7(2) of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988—
(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”;
(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;”.

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Source: https://www.legislation.gov.uk/uksi/1994/1479/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-definition-of-unit-trust-scheme-amendment-regulations-1994/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.