The Capital Gains Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000 No. 2550

2.—(1) Regulation 3 of the Capital Gains Tax (Definition of Unit Trust Scheme) Regulations 1988(1) is amended as follows.

(2) After paragraph (b) insert

“or

(c) an employee share ownership plan approved under Schedule 8 to the Finance Act 2000(2),”.

(1)

S.I. 1988/266.

(2)

2000 c. 17.