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The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 571
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations, which come into force on 31st March 1992, are made under section 469(7) of the Income and Corporation Taxes Act 1988, and make amendments to the Income Tax (Definition of Unit Trust Scheme) Regulations 1988 (S.I. 1988/267) (“the principal Regulations”).
These Regulations make amendments to regulation 4 of the principal Regulations (enterprise zone property scheme). Regulation 3 of these Regulations extends regulation 4(2) of the principal Regulations to include land which, at the time when it became subject to the trusts of the scheme, was formerly situated in an enterprise zone. Regulation 4 of these Regulations defines for the purpose of regulation 4(2) of the principal Regulations (as amended by regulation 3 of these Regulations) what is meant by references in regulation 4(2) to land “formerly situated” in an enterprise zone.
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