Regulation 35 Finance Act 2000
In paragraph 51(3) M1 of Schedule 22 to the Finance Act 2000 M2 (tonnage tax: general exclusion of investment income)—
(a)
omit paragraph (c) (together with the “or” at the end of it),
(b)
in paragraph (d), for “that Part” substitute “ Part 10 of that Act ”, and
(c)
at the end of that paragraph insert—
“, or
(e)regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013.”.
Annotations
Marginal citations
- M1
Paragraph 51 was amended by section 1322 of and paragraphs 462 and 470 of Schedule 1 to the Corporation Tax Act 2009 (c.4) (referred to as “CTA 2009” in the remaining footnotes)
- M2