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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001

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Modifications of section 468 of the Income and Corporation Taxes Act 1988

166.—(1) Amend regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997 (modifications of section 468) as follows.

(2) In the added subsection (10)—

(a)in the definition of “authorised corporate director” for “of the Financial Services Act 1986” substitute “given by section 31(2) of the Financial Services and Markets Act 2000”;

(b)in the definition of “collective investment scheme” for “75 of the Financial Services Act 1986” substitute “235 of the Financial Services and Markets Act 2000”;

(c)in the definition of “open-ended investment company” for “75(8) of the Financial Services Act 1986” substitute “236 of the Financial Services and Markets Act 2000”.

(3) In the added subsection (18)—

(a)in paragraph (a)—

(i)for “‘open-ended investment company’” substitute “‘an open-ended investment company’”

(ii)for “75(8) of the Financial Services Act 1986” substitute “236 of the Financial Services and Markets Act 2000”;

(b)in paragraph (c) for “75(3)(a)” substitute “235(a)”.

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