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The Open-ended Investment Companies (Tax) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1154
- PART V
- Regulation 21
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Modification of section 117B of the 1992 Act
21. In section 117B(3) of the 1992 Act there shall be added at the end the words “; and shares of a given class in an open-ended investment company shall be taken to be denominated in a currency other than sterling if the price at which they may be acquired from, or disposed of to, the company or its authorised corporate director is fixed by the company or director in a currency other than sterling, or (as the case may be) the price or prices at which they are quoted in The Stock Exchange Daily Official List is in a currency other than sterling.”
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