Consequential amendments9

1

The Investment Trust (Approved Company) (Tax) Regulations 201117 are amended as follows.

2

In regulation 32 (treatment of transactions carried out by investment trusts), at the end insert—

3

For the purposes of this Part an “investment transaction” is an investment transaction specified by regulation 2 of the Investment Transactions (Tax) Regulations 2014.

3

Omit regulations 33 to 41.