Statutory Instruments
2002 No. 1973
INCOME TAX
The Open-ended Investment Companies (Tax) (Amendment) Regulations 2002
Made
25th July 2002
Laid before the House of Commons
25th July 2002
Coming into force
1st October 2002
The Treasury, in exercise of the powers conferred upon them by section 152 of the Finance Act 1995( 1 ), hereby make the following Regulations:
Citation, commencement and effect
1. —(1) These Regulations may be cited as the Open-ended Investment Companies (Tax) (Amendment) Regulations 2002 and shall come into force on 1st October 2002.
(2) These Regulations have effect in relation to accounting periods beginning on or after 1st October 2002.
Amendment of the Open-ended Investment Companies (Tax) Regulations 1997
2. Amend the Open-ended Investment Companies (Tax) Regulations 1997( 2 ) in accordance with regulations 3 to 8.
Amendment of regulation 5
3. In regulation 5(3) omit sub-paragraphs (h) and (i).
Amendment of regulation 7
4. In regulation 7(4)(f) omit “, 117B(3)(a)”.
Amendment of regulation 9
5. In regulation 9 omit “, 468AA,”.
Omission of regulations 11, 17 and 18
6. Omit regulations 11( 3 ), 17 and 18.
Amendment of regulation 19
7. In regulation 19 omit paragraph (2).
Omission of regulation 21
8. Omit regulation 21.
Jim Fitzpatrick
Philip Woolas
Two of the Lords Commissioners of Her Majesty’s Treasury
25th July 2002
1995 c. 4 ; section 152 was amended by paragraph 13 of Schedule 19 to the Finance Act 1999 (c. 16) .
S.I. 1997/1154 , relevantly amended by S.I. 1997/1715 .
Regulation 11 was amended by regulation 6 of S.I. 1997/1715 .