SCHEDULE 5Amendments to other secondary legislation

Authorised Investment Funds (Tax) Regulations 20067

In regulation 14ZD(6)(b) of the Authorised Investment Funds (Tax) Regulations 2006279 (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).