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The Individual Savings Account (Amendment) Regulations 2017

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Amendment of the Individual Savings Account Regulations 1998

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3.  In regulation 2(1)(a) (interpretation) for the definition of “investment trust”, substitute—

“investment trust” means an investment trust within the meaning of section 1158 of the Corporation Tax Act 2010(1);.

(1)

2010 c. 4. Section 1158 was substituted by section 49(2) of the Finance Act 2011.

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