PART 3Amendments to subordinate legislation
The Unauthorised Unit Trusts (Tax) Regulations 201334
1
The Unauthorised Unit Trusts (Tax) Regulations 2013125 are amended as follows.
2
For regulation 23(3) substitute—
3
In this regulation “regulated market” means—
a
a UK regulated market within the meaning given by Article 2.1(13A) of Regulation (EU) No 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments,
b
an EU regulated market within the meaning given by Article 2.1(13B) of that Regulation, and
c
a regulated market within the meaning given by Article 2.1(13) of that Regulation which is authorised and functions regularly and in accordance with Part 3 of the Financial Services (Markets in Financial Instruments) Act 2018 of Gibraltar.