Authorised Investment Funds (Tax) Regulations 2006
This section has no associated Explanatory Memorandum
7. In regulation 14ZD(6)(b) of the Authorised Investment Funds (Tax) Regulations 2006(1) (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).”.
(1)
S.I. 2006/964; regulation 14ZD(6)(b) was inserted by S.I. 2011/2192.