Point in time view as at 06/04/2007.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 18.
[F118(1)For the purposes of paragraph 16 a person holds an interest in a collective investment scheme if the person is a participant in the scheme.U.K.
(2)In this Schedule—
(a)“collective investment scheme” has the meaning given by section 235 of FISMA 2000, and
(b)“participant”, in relation to such a scheme, has the meaning given by subsection (2) of that section.]
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
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