The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017 No. 701

SCHEDULE 5 U.K. Amendments to other secondary legislation

Unauthorised Unit Trusts (Tax) Regulations 2013 U.K.

17.  In regulation 23(3) (no tax charge for disposal of interests in offshore non-reporting funds: qualifying index) of the Unauthorised Unit Trusts (Tax) Regulations 2013 M1 for “Directive 2004/39/EC” substitute “ Directive 2014/65/EU ”.

Marginal Citations

M1 S.I. 2013/2819.