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The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000
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Statutory Instruments
2000 No. 2551
INCOME TAX
The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000
Made
20th September 2000
Laid before the House of Commons
20th September 2000
Coming into force
11th October 2000
The Treasury, in exercise of the powers conferred on them by section 469(7) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1. These Regulations may be cited as the Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 2000 and shall come into force on 11th October 2000.
2.—(1) Regulation 3 of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988(2) is amended as follows.
(2) After paragraph (d) insert
“or
(e)an employee share ownership plan approved under Schedule 8 to the Finance Act 2000(3),”.
Greg Pope
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
20th September 2000
Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Income Tax (Definition of Unit Trust Scheme) Regulations 1988 (S.I. 1988/267) so as to provide that an employee share ownership plan approved under Schedule 8 to the Finance Act 2000 (c. 17) is not a unit trust scheme for the purposes of section 469 of the Income and Corporation Taxes Act 1988 (c. 1) (tax treatment of unauthorised unit trusts).
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