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The Open-ended Investment Companies (Tax) Regulations 1997

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Modifications of section 468L

13.—(1) Section 468L shall be modified in accordance with paragraphs (2) to (7).

(2) In subsection (8)—

(a)for the words “authorised unit trust” there shall be substituted the words “open-ended investment company”;

(b)for the words “that trust” there shall be substituted the words “that company”.

(3) In subsection (9)—

(a)for the words “an authorised unit trust, means the investments of that trust” there shall be substituted the words “an open-ended investment company, means the investments of that company”;

(b)in paragraph (d) for the words “another authorised unit trust” there shall be substituted the words “an authorised unit trust”;

(c)in paragraph (e) for the words “an open-ended investment company” there shall be substituted the words “another open-ended investment company”.

(4) In subsection (10)—

(a)for the words “another authorised unit trust” there shall be substituted the words “an authorised unit trust”;

(b)for the words “the other authorised unit trust” there shall be substituted the words “that authorised unit trust”.

(5) In subsection (11) for the words “the other authorised unit trust” there shall be substituted the words “the authorised unit trust”.

(6) In subsection (12B) for the words “subsection (12A) above” there shall be substituted the words “this section”.

(7) Subsections (12C) to (12G) shall be omitted.

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