Regulation 3 Amendment of the Individual Savings Account Regulations 1998
In regulation 2(1)(a) (interpretation) for the definition of “investment trust”, substitute—
““investment trust” means an investment trust within the meaning of section 1158 of the Corporation Tax Act 2010f1;”.
Annotations
Footnotes
- f1
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2010 c. 4. Section 1158 was substituted by section 49(2) of the Finance Act 2011.