PART 7CONSEQUENTIAL AMENDMENTS AND MODIFICATIONS OF ENACTMENTS

CHAPTER 2MODIFICATIONS OF THE TAX ACTS

F1Modifications of TMA 197093A.

(1)

TMA 1970 is modified as follows.

(2)

In section 98(4E) (special returns etc.)—

(a)

in paragraph (a) for “trustees of an authorised unit trust” substitute “legal owner of an authorised investment fund”;

(b)

in paragraph (b)—

(i)

for “trustees” substitute “legal owner”, and

(ii)

for “do not comply” substitute “does not comply”; and

(c)

in paragraph (d) for “trustees” substitute “legal owner”.