Regulation 14 Amendment of regulation 22

In regulation 22 (exemption from tax of account income and gains)^f1, in paragraph (1)—

(a)

in sub-paragraph (a), in paragraph (ia) omit “paid by a financial institution in accordance with Part 10A of ITA 2007”;

(b)

in sub-paragraph (e) omit “held under a cash component”.

Annotations

f1: Paragraph (1)(a)(ia) of regulation 22 was inserted by S.I. 2005/3350 and substituted by S.I. 2011/1780. Paragraph (1)(e) was amended by S.I. 2001/908, 2008/704 and 2011/1780.