πŸ”† πŸ“– βž• πŸ‘€

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. β€”(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 β€œ, 117B(3)(a)”.

Amendment of regulation 9

5. In regulation 9 omit β€œ, 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

( 1 )

1995 c. 4 ; section 152 was amended by paragraph 13 of Schedule 19 to the Finance Act 1999 (c. 16) .

( 2 )

S.I. 1997/1154 , relevantly amended by S.I. 1997/1715 .

( 3 )

Regulation 11 was amended by regulation 6 of S.I. 1997/1715 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Open-ended Investment Companies (Tax) (Amendment) Regulations 2002 (2002/1973)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

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.