3. In regulation 2 (interpretation)—
(a)in paragraph (1)(b) for the definition of “investment trust”, substitute—
““investment trust”(1) means an investment trust within the meaning of section 1158 of the Corporation Tax Act 2010(2);”; and
(b)in paragraph (2) for “33(1)” in both places it appears, substitute “33A(6)(3)”.
The definition of “investment trust” was substituted by S.I.2014/649.
2010 c.4. Section 1158 was substituted by section 49(2) of the Finance Act 2011 (c.11) and amended by section 45 of the Finance Act 2013 (c.29).
Regulation 33A was inserted by S.I.2004/3382 and paragraph (6) was substituted by S.I.2011/781.