# The Open-ended Investment Companies (Tax) (Amendment) Regulations 1997, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend the Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154) (“the principal Regulations”).
Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.
Regulation 3 substitutes a new regulation 3 of the principal Regulations. The new regulation corrects a printing error in the print of the principal Regulations which was made and laid before the House of Commons, in which three lines of paragraph (1) of regulation 3 were repeated in error. The repeated words are omitted in the Queen’s Printer’s copy of the principal Regulations. The new regulation also makes a drafting improvement to the replaced regulation.
Regulation 4 inserts paragraph (2) in regulation 5 of the principal Regulations. The paragraph was omitted in error in the print of the principal Regulations which was made and laid before the House of Commons.
Regulations 5 and 6 correct drafting errors in regulations 7(1)(b) and 11(2)(b) of the principal Regulations.

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Source: https://www.legislation.gov.uk/uksi/1997/1715/note (the official version)
Page: https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-1997/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.