Regulation 16 Amendment of regulation 24
In regulation 24 (tax liabilities and reliefs—account manager to act on behalf of account investor)f1, in paragraph (3)—
(a)
omit the “and” at the end of sub-paragraph (a);
(b)
after that sub-paragraph insert—
“(aa)any sum which is payable under regulation 22A;”.
Annotations
Footnotes
- f1
-
Paragraph (3) of regulation 24 was relevantly amended by S.I. 2014/1450.