
1 
These Regulations may be cited as the Income Tax (Definition of Unit Trust Scheme) (Amendment) Regulations 1994 and shall come into force on 27th June 1994.
2 
In regulation 7(2) of the Income Tax (Definition of Unit Trust Scheme) Regulations 1988—
(a) in sub-paragraph (c) there shall be added at the end the words “or under the provisions of the Church of Scotland (Properties and Investments) Order 1994”;
(b) after sub-paragraph (c) there shall be inserted the following sub-paragraph—“
(ca) a fund held by the Church of Scotland General Trustees or the Church of Scotland Investors Trust under the provisions of the Church of Scotland (Properties and Investments) Order 1994;”.
Tim Wood
Andrew Mackay
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd June 1994