{
  "url": "https://openlegislation.uk/unit-trust-schemes-and-offshore-funds-non-qualifying-investments-test-order-1997/article-7",
  "json_url": "https://openlegislation.uk/unit-trust-schemes-and-offshore-funds-non-qualifying-investments-test-order-1997/article-7.json",
  "legislation": "uksi/1997/213",
  "legislation_title": "The Unit Trust Schemes and Offshore Funds (Non-qualifying Investments Test) Order 1997",
  "legislation_url": "https://openlegislation.uk/unit-trust-schemes-and-offshore-funds-non-qualifying-investments-test-order-1997",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Amendments to paragraph 8 of Schedule 10 to the Finance Act 1996",
  "text": "After sub-paragraph (5) there shall be inserted the following sub-paragraph—\n“(5A) References in this paragraph to investments of an open-ended investment company are references to investments comprised in the scheme property of that company, but do not include references to cash awaiting investment.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/213/article/7",
    "retrieved_at": "2026-10-29T12:26:41.960642+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}