Regulation 13 The Unauthorised Unit Trusts (Tax) Regulations 2013
(1)
The Unauthorised Unit Trusts (Tax) Regulations 2013f1 are amended as follows.
(2)
For regulation 23(3)(c) substitute—
“(c)a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.”.
Annotations
Footnotes
- f1
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S.I. 2013/2819, relevant amending instruments are S.I. 2017/701, S.I. 2019/689.