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.