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The Open-ended Investment Companies (Tax) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1154
- PART II
- Regulation 8
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General modification—registered office of company
8.—(1) Subject to paragraph (2), the modifications specified in this regulation are that references in the Tax Acts and the 1992 Act to the registered office of a company shall have effect as if they were references to the head office of an open-ended investment company.
(2) Paragraph (1) shall not apply to references in provisions which include reference, whether made expressly or by implication, to the head office of an open-ended investment company.
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