SCHEDULE 5 U.K. Amendments to other secondary legislation

Authorised Investment Funds (Tax) Regulations 2006 U.K.

7.  In regulation 14ZD(6)(b) of the Authorised Investment Funds (Tax) Regulations 2006 M1 (index tracking funds), for the definition of “regulated market” substitute—

““regulated market” has the same meaning as in Directive 2014/65/EU of the European Parliament and of the Council on markets in financial instruments (see article 4.1.21).”.

Marginal Citations

M1 S.I. 2006/964; regulation 14ZD(6)(b) was inserted by S.I. 2011/2192.