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The Exchange Gains and Losses (Insurance Companies) (Amendment) Regulations 1997
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- 1997 No. 1155
- Regulation 5
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5. In paragraph (13) of regulation 7 after the definition of “long term business fund” the following definitions shall be inserted—
““open-ended investment company” and “authorised corporate director” in relation to such a company have the meanings given by subsection (10) of section 468 of the Taxes Act, read with subsections (11) to (18) of that section, as those subsections are added in relation to open-ended investment companies by regulation 10(4) of the Open-ended Investment Companies (Tax) Regulations 1997(1); and accordingly references in subsections (11) to (16) of that section to “the Tax Acts” shall be construed as if they included references to these Regulations;”.
(1)
S.I. 1997/1154.
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