Regulation 4 Expenditure to be capital expenditure

in sub-paragraph (a), after “money market fund” insert “which is a UCITS”;

in sub-paragraph (c), for “Part 4 of the Finance Act 2006” substitute “Part 12 of the Corporation Tax Act 2010”;

after sub-paragraph (c), omit “or”;

after sub-paragraph (d), insert—

“or

(e)

an investment in a relevant UCITS,”.