Regulation 4
Amendment of regulation 2
of Income Tax (Exemption of Income of Foreign Trusts) (Amendment) Regulations 2026
Subsidiary LegislationIn forceProvision 4 of 5
Regulation 4
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;”.