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The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1994
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- 1994 No. 1479
- Regulation 2
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2. In regulation 7(2) of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988(1)—
(a)in sub-paragraph (c) there shall be added at the end the words “or under the provisions of the Church of Scotland (Properties and Investments) Order 1994(2)”;
(b)after sub-paragraph (c) there shall be inserted the following sub-paragraph—
“(ca)a fund held by the Church of Scotland General Trustees or the Church of Scotland Investors Trust under the provisions of the Church of Scotland (Properties and Investments) Order 1994;”.
(1)
S.I. 19881267; a relevant amending instrument is S.I. 1992/3133.
(2)
Scheduled to the Church of Scotland (Properties and Investments) Order Confirmation Act 1994 (c.v).
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