PART 5Repeals and consequential amendments
Finance Act 200035
In paragraph 51(3) M1 of Schedule 22 to the Finance Act 2000 M2 (tonnage tax: general exclusion of investment income)—
a
omit paragraph (c) (together with the “or” at the end of it),
b
in paragraph (d), for “that Part” substitute “
Part 10 of that Act
”
, and
c
at the end of that paragraph insert—
, or
e
regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013.