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Regulation 10 Consequential amendments

Original text. Later amendments are not shown.

In the Unauthorised Unit Trusts (Tax) Regulations 2013, in regulation 24 (treatment of investment transactions carried out by exempt unauthorised unit trusts) for paragraph (2) substitute—

“(2)

For the purposes of paragraph (1) an “investment transaction” is an investment transaction specified by regulation 2 of the Investment Transactions (Tax) Regulations 2014.”