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Link to original content: http://www.legislation.gov.uk/uksi/2017/1204/regulation/12/made
The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017

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The Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2017

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Consequential amendments

12.  In section 332 of the Income Tax Act 2007(1) (minor definitions etc), in the definition of “company”—

(a)for “sections 99 and 103A” substitute “section 99”; and

(b)omit “and certain offshore funds”.

(1)

2007 c. 3; section 332 was amended by paragraph 11(5) of Schedule 22 to the Finance Act 2009.

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