Regulation 22 Finance Act 2013I1

Part 3 of the Finance Act 2013^f1 (annual tax on enveloped dwellings) is amended as follows.

In section 174(2) at the appropriate place insert—

“references to the “management company”, in relation to an EEA UCITS, are to be read in accordance with Article 2.1(b) of the Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities^f2;”.