Schedule 5, paragraph 17

The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017 · United Kingdom

In regulation 23(3) (no tax charge for disposal of interests in offshore non-reporting funds: qualifying index) of the Unauthorised Unit Trusts (Tax) Regulations 2013 for “Directive 2004/39/EC” substitute “ Directive 2014/65/EU ”.

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