Amendment to Schedule 3 (abbreviations and defined expressions)
This section has no associated Explanatory Memorandum
43.—(1) Amend Schedule 3 (abbreviations and defined expressions) as follows.
(2) In Part 1 (abbreviations of Acts) at the end insert—
| “CTA 2010 | The Corporation Tax Act 2010 (c. 4)”. |
(3) In Part 2 (index of expressions defined or otherwise explained in these Regulations)—
(a)in the definition of “investment transaction” omit “(in Part 3)”, and
(b)insert the following definitions in the appropriate places—
| “Accounting income (in Part 4) | Regulation 92B(6) |
| Acquisition by way of initial purchase (in Part 4) | Regulation 72(4) |
| Computation period (in Part 4) | Regulation 92C |
| Equalisation amount per unit of interest (in Part 4) | Regulation 92(3)(ba) |
| Equalisation amount (in Part 4) | Regulation 72(2) |
| Fund operating equalisation arrangements (in Part 4) | Regulation 50A(a) |
| Fund operating full equalisation arrangements (in Part 4) | Regulation 50A(b) |
| Regulated market | Regulation 12 |
| Transparent reporting fund | Regulation 89A(2)”. |