Regulation 1(3) and 13(1)

1  In this Schedule–

“distributing fund” means a fund which, immediately before 1st December 2009, was a distributing fund for the purposes of Chapter 5 of Part 17 of ICTA or a fund treated as a distributing fund in accordance with paragraph 3(3A);

“existing fund” means a fund to which, immediately before 1st December 2009, section 756A of ICTA applied;

“non-qualifying fund” means a fund which, immediately before 1st December 2009, was a non-qualifying fund for the purposes of Chapter 5 of Part 17 of ICTA;

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