
1 

(1) These Regulations may be cited as the Open-ended Investment Companies (Tax) (Amendment) Regulations 2002 and shall come into force on 1st October 2002.
(2) These Regulations have effect in relation to accounting periods beginning on or after 1st October 2002.
2 
Amend the Open-ended Investment Companies (Tax) Regulations 1997 in accordance with regulations 3 to 8.
3 
In regulation 5(3) omit sub-paragraphs (h) and (i).
4 
In regulation 7(4)(f) omit “, 117B(3)(a)”.
5 
In regulation 9 omit “, 468AA,”.
6 
Omit regulations 11, 17 and 18.
7 
In regulation 19 omit paragraph (2).
8 
Omit regulation 21.
Jim Fitzpatrick
Philip Woolas
Two of the Lords Commissioners of Her Majesty’s Treasury
25th July 2002