The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 No. 3629

PART 2 AMENDMENTS TO PRIMARY LEGISLATION

The Finance Act 1995 (c. 4)

Persons not treated as UK representatives

89.  In section 127(17) (persons not treated as UK representatives: interpretation) for the definitions of “collective investment scheme” and “participant” substitute—

• ““collective investment scheme” has the meaning given by section 235 of the Financial Services and Markets Act 2000 and “participant”, in relation to such a scheme, shall be construed in accordance with that section;”.