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The Authorised Investment Funds (Tax) (Amendment) Regulations 2010
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Amendment of regulation 48
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14. In paragraph (2A)(1) of regulation 48 (general) for “section 95 of ICTA or section 219(4) of FA 1994” substitute “Chapter 2 of Part 3 of CTA 2009(2)”.
(1)
Paragraph (2A) was inserted by regulation 13 of S.I. 2008/3159.
(2)
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