In forceAs enacted

Contents

Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2026 · As enacted · Part 3 · Amendments Commencing 19 February 2022

4. Amendment of regulation 2

In the principal Regulations, in regulation 2, in the definition of “specified income” —

(a)

in paragraph (ca), delete “and” at the end;

(b)

in paragraph (d), replace “on or after 9 March 2020” with “between 9 March 2020 and 18 February 2022 (both dates inclusive)”;

(c)

in paragraph (d), insert “and” at the end; and

(d)

after paragraph (d), insert —“(e)in relation to income derived on or after 19 February 2022, income specified in Part E of the Schedule;”.

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