Defined term

“umbrella scheme”

Defined in 10 Acts and 5 statutory instruments.

  1. The Authorised Investment Funds (Tax) Regulations 2006 SI
  2. The Child Trust Funds Regulations 2004 SI
  3. The Collective Investment Schemes (Amendment etc.) (EU Exit) Regulations 2019 SI
  4. Corporation Tax Act 2010 Act 2 definitions
  5. Finance Act 1995 Act
  6. Finance Act 1997 Act 2 definitions
  7. Finance Act 1999 Act
  8. Finance Act 2003 Act 3 definitions
  9. Finance Act 2013 Act
  10. Finance (No. 2) Act 2005 Act
  11. Income Tax Act 2007 Act
  12. The Individual Savings Account Regulations 1998 SI
  13. The Stamp Duty Land Tax (Open-ended Investment Companies) Regulations 2008 SI
  14. Taxation of Chargeable Gains Act 1992 Act
  15. Value Added Tax Act 1994 Act

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.