PART 5Miscellaneous Amendments
Amendment to Schedule 3 (abbreviations and defined expressions)43
1
Amend Schedule 3 (abbreviations and defined expressions) as follows.
2
In Part 1 (abbreviations of Acts) at the end insert—
CTA 2010
The Corporation Tax Act 2010 (c. 4)
3
In Part 2 (index of expressions defined or otherwise explained in these Regulations)—
a
in the definition of “investment transaction” omit “(in Part 3)”, and
b
insert the following definitions in the appropriate places—
Accounting income (in Part 4)
Regulation 92B(6)
Acquisition by way of initial purchase (in Part 4)
Regulation 72(4)
Computation period (in Part 4)
Regulation 92C
Equalisation amount per unit of interest (in Part 4)
Regulation 92(3)(ba)
Equalisation amount (in Part 4)
Regulation 72(2)
Fund operating equalisation arrangements (in Part 4)
Regulation 50A(a)
Fund operating full equalisation arrangements (in Part 4)
Regulation 50A(b)
Regulated market
Regulation 12
Transparent reporting fund
Regulation 89A(2)