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7. In section 210C(1) (losses on disposal of authorised investment fund assets to connected manager), in subsection (2)—
(a)in the definition of “authorised investment fund assets”, for the words from “rights” to “investment company” substitute—
“—
rights under an authorised unit trust,
rights under an authorised contractual scheme which is a co-ownership scheme, or
shares in an open-ended investment company,”; and
(b)in the definition of “the manager of the authorised investment fund”—
(i)at the end of paragraph (a) omit “and”; and
(ii)after that paragraph insert—
“(aa)in the case of an authorised contractual scheme which is a co-ownership scheme, means the person who is the operator of the scheme for the purposes of that Part, and”.
Section 210C was inserted by paragraph 3 of Schedule 10 to the Finance Act 2007 (c. 11) and amended by paragraphs 72 and 82 of Schedule 16 to the Finance Act 2012 (c. 14).
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