The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1992

Amendments to the principal regulations

3.  In regulation 4(2)—

(a) in paragraph (i) of sub-paragraph (a) after the word “situated” there shall be inserted the words “or formerly situated”;

(b) in paragraph (ii) of sub-paragraph (a) after the words “so situated” wherever appearing there shall be inserted the words “or formerly situated”; and

(c) in paragraph (ii) of sub-paragraph (c) after the word “situated” there shall be inserted the words “or formerly situated”.