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The Open-ended Investment Companies (Tax) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 1154
- PART V
- Regulation 23
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Modifications of section 288 of the 1992 Act
23. In section 288(8) of the 1992 Act in the Table—
(a)after the expression ““Absolutely entitled as against the trustee”” there shall be inserted the following expression and reference—
| ““Authorised corporate director” ... ... ... ... | S.272(5AB) (as that provision is inserted by regulation 22(b) of the Open-ended Investment Companies (Tax) Regulations 1997);” |
(b)after the expression ““Market value”” there shall be inserted the following expression and reference—
| ““Open-ended investment company” ... ... ... ... | S.99 (as that section is modified by regulation 20 of the Open-ended Investment Companies (Tax) Regulations 1997).” |
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