
1 
These Regulations may be cited as the Income Tax (Definition of Unit Trust Scheme) (Amendment No. 2) Regulations 1992 and shall come into force on 1st January 1993.
2 
In regulation 7(2) of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988 after sub-paragraph (a) there shall be inserted—“(aa) a common deposit fund established under section 22A of the Charities Act 1960;”.
Irvine Patnick
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
9th December 1992