This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
2. For regulation 2(2) substitute—
“(2) The manager of the scheme must be a person who is—
(a)mentioned in section 632(1) of the Income and Corporation Taxes Act(1) (establishment of schemes); or
(b)the authorised corporate director of an open-ended investment company.
(3) In this regulation “authorised corporate director” and “open-ended investment company” each has the same meaning as in the Open-ended Investment Companies (Tax) Regulations 1997(2).”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
