Related Commentary  Related HMRC Manuals

17(1)  The following provisions shall cease to have effect–

(a)[ceases ICTA 1988, s. 468H–468Q.]

(b)[ceases FA 1996 para. 2A and 2B of Sch. 10.]

(c)[repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

(d)[repealed by CTA 2009, s. 1326 and Sch. 3, Pt. 1.]

(e)[ceases ITTOIA 2005, s. 376(4) and (6).]

17(2)  In this Chapter “authorised investment funds”  means–

(a)authorised unit trust schemes, and

(b)open-ended investment companies.

17(3)  The Treasury may, by regulations–

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