Regulation 131 | Amendment of CTA 2009

(1)CTA 2009 is amended as follows.

(2)For the text of section 489 (meaning of “offshore fund” etc.) substitute—

(3)In section 490(1)(a)(iii) (holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights) for “a material interest” substitute “ an interest ”.