🔆 📖 ➕ 👤

Statutory Instruments

2000 No. 2550

TAXES

The Capital Gains Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000

Made

20th September 2000

Laid before the House of Commons

20th September 2000

Coming into force

11th October 2000

The Treasury, in exercise of the powers conferred on them by section 99(3) of the Taxation of Chargeable Gains Act 1992( 1 ), hereby make the following Regulations:

1. These Regulations may be cited as the Capital Gains Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000 and shall come into force on 11th October 2000.

2. —(1)Regulation 3 of the Capital Gains Tax (Definition of Unit Trust Scheme) Regulations 1988( 2 ) is amended as follows.

(2) After paragraph (b) insert

“ or

(c) an employee share ownership plan approved under Schedule 8 to the Finance Act 2000 ( 3 ) , ” .

Greg Pope

Jim Dowd

Two of the Lords Commissioners of Her Majesty’s Treasury

20th September 2000

( 1 )

( 2 )

S.I. 1988/266 .

( 3 )

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Capital Gains Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000 (2000/2550)

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.
Commencement information is also set out in the section below under the 'Commencement' tab (in addition to any commencement provisions in the instrument itself).

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.