32.—(1) The Schedule (abbreviations and defined expressions) is amended as follows.
(2) In Part 1 (abbreviations of Acts) insert at the appropriate place—
| “CTA 2009 | The Corporation Tax Act 2009 (c. 4)”. |
(3) In Part 2 (index of defined expressions)(1)—
(a)in the entry relating to “genuine diversity of ownership condition”—
(i)omit “(in Part 4A)”, and
(ii)for “69J” substitute “9A”;
(b)in the entry relating to “instrument constituting the scheme” for “14B” substitute “6(7)”;
(c)insert at the appropriate place—
“Applicant (in Part 4B) “Application (in Part 4B) | Regulation 69Z49(5)” Regulation 69Z49(5)” |
| “Cessation (in Part 4B) | Regulation 69Z44” |
| “Distribution income (in Part 4B) | dRegulation 69Z56(1)(a)” |
| “Diversely owned AIF | Regulation 14E(2)” |
| “Entry (in Part 4B)d | Regulation 69Z44”d |
| “Existing fund application (in Part 4B) | Regulation 69Z49(5)” |
| “Fund documents | Regulation 9A(10)” |
| “Future fund application (in Part 4B) | Regulation 69Z49(5)” |
| “Information notice (in Part 4B) | Regulation 69Z67(2)” |
| “Instrument constituting the fund | Regulation 6(7)” |
| “Investment transaction | Regulation 14E(5)” |
| “Loan creditor condition (in Part 4B) | Regulation 69Z47” |
| “Property condition (in Part 4B) | Regulation 69Z46” |
| “Property business income (in Part 4B) | Regulation 69Z56(1)(c)” |
| “Property investment income (in Part 4B) | Regulation 69Z56(1)(b)” |
| “Refusal notice (in Part 4B) | Regulation 69Z52(1)” |
| “Specified accounting period (in Part 4B) | Regulation 69Z51(2)” |
| “Tax Elected Fund | Regulation 69Z42(2)” |
| “TEF conditions (in Part 4B) | Regulation 69Z45(a)” |
| “TEF distribution (dividend) (in Part 4B) | Regulation 69Z60(3)” |
| “TEF distribution (non-dividend) | Regulation 69Z61(3)” |
| “Termination notice (in Part 4B) | Regulation 69Z70(1)”.” |
Part 2 of the Schedule was amended by S.I. 2007/794, 2008/705 and 2008/3159