The Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1994

• Citation: S.I. 1994/1479
• Sections: 2

Section 1

These Regulations may be cited as the Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1994 and shall come into force on 27th June 1994.

Section 2

In regulation 7(2) of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988 —

(a) in sub-paragraph (c) there shall be added at the end the words “or under the provisions of the Church of Scotland (Properties and Investments) Order 1994 ”;

(b) after sub-paragraph (c) there shall be inserted the following sub-paragraph—

(ca) a fund held by the Church of Scotland General Trustees or the Church of Scotland Investors Trust under the provisions of the Church of Scotland (Properties and Investments) Order 1994;