PART 2Amendments to primary legislation
Income Tax Act 20076
1
The Income Tax Act 200710 is amended as follows.
2
For section 274(4)(c)11 substitute—
c
a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.
3
In section 564G(2A)12, in the definition of “multilateral trading facility”—
a
for paragraph (c) substitute—
c
a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.
b
omit the words from “and in paragraph (c)” to the end.
4
In section 987(2)(b)13—
a
for sub-paragraph (iii) substitute—
iii
a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.
b
omit the words from “and in sub-paragraph (iii)” to the end.