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The Taxes (Amendments) (EU Exit) Regulations 2019

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There are currently no known outstanding effects for the The Taxes (Amendments) (EU Exit) Regulations 2019, Section 32. Help about Changes to Legislation

The Investment Trust (Approved Company) (Tax) Regulations 2011U.K.

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32.—(1) The Investment Trust (Approved Company) (Tax) Regulations 2011(1) are amended as follows.

(2) In regulation 45—

(a)in paragraph (3)(b) for “a competent authority for the United Kingdom” substitute “the Financial Conduct Authority”;

(b)in paragraph (6)—

(i)omit sub-paragraph (a) (and the “and” immediately after it);

(ii)for sub-paragraph (b) substitute—

(b)“regulated market” means—

(i)a UK regulated market within the meaning given by Article 2.1(13A) of Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments,

(ii)an EU regulated market within the meaning given by Article 2.1(13B) of that Regulation, and

(iii)a regulated market within the meaning given by Article 2.1(13) of that Regulation which is authorised and functions regularly and in accordance with Part 3 of the Financial Services (Markets in Financial Instruments) Act 2018 of Gibraltar..

Commencement Information

I1Reg. 32 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1

(1)

S.I. 2011/2999; relevant amending instrument is S.I. 2017/701.

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