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Schedule 5, paragraph 15

In regulation 45(6)(b) of the Investment Trust (Approved Company) (Tax) Regulations 2011 (index tracking funds), for the words from “Directive” to “(see article 4.1(14))” substitute “ Directive 2014/65/EU of the European Parliament and of the Council on markets in financial instruments (see article 4.1.21) ”.

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Source: legislation.gov.uk · retrieved 2026-09-04