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Schedule 5, paragraph 7

In regulation 14ZD(6)(b) of the Authorised Investment Funds (Tax) Regulations 2006 (index tracking funds), for the definition of “regulated market” substitute— “regulated market” has the same meaning as in 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