# The Open-ended Investment Companies (Tax) (Amendment) Regulations 1997, Regulation 4: Amendments to the principal Regulations


In regulation 5 after paragraph (1) there shall be inserted the following paragraph—
“(2) Paragraph (1) shall not apply to references in any of the provisions specified in paragraph (3) or to references in provisions which include reference, whether made expressly or by implication, to an open-ended investment company.”

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Source: https://www.legislation.gov.uk/uksi/1997/1715/regulation/4 (the official version)
Page: https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-1997/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.