Regulation 9 Consequential amendments
(1)
The Investment Trust (Approved Company) (Tax) Regulations 2011f1 are amended as follows.
(2)
In regulation 32 (treatment of transactions carried out by investment trusts), at the end insert—
“(3)For the purposes of this Part an “investment transaction” is an investment transaction specified by regulation 2 of the Investment Transactions (Tax) Regulations 2014.”
(3)
Omit regulations 33 to 41.
Annotations
Footnotes
- f1
-
S.I. 2011/2999, to which there are amendments not relevant to these Regulations.