The Income Tax (Definition of Unit Trust Scheme) (Amendment No. 2) Regulations 1992

• Citation: S.I. 1992/3133
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Income Tax (Definition of Unit Trust Scheme) (Amendment No. 2) Regulations 1992 and shall come into force on 1st January 1993.

Section 2 Amendment to the Income Tax (Definition of Unit Trust Scheme) Regulations 1988

In regulation 7(2) of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988 after sub-paragraph (a) there shall be inserted—

(aa) a common deposit fund established under section 22A of the Charities Act 1960 ;