http://www.legislation.gov.uk/uksi/2002/1973/signature/made
The Open-ended Investment Companies (Tax) (Amendment) Regulations 2002
Income tax
Tax
Income
King's Printer of Acts of Parliament
2017-06-09
INCOME TAX
These Regulations amend the Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154) (“the principal Regulations”). The amendments are in consequence of various repeals effected by the Finance Act 2002 (c. 23) (“the 2002 Act”).
The Open-ended Investment Companies (Tax) (Amendment) Regulations 2002
Regulations
The Authorised Investment Funds (Tax) Regulations 2006
reg. 111
reg. 1(1)
Jim FitzpatrickPhilip WoolasTwo of the Lords Commissioners of Her Majesty’s Treasury