The Authorised Investment Funds (Tax) Regulations 2006

IntroductionU.K.
This adran has no associated Memorandwm Esboniadol

97.  In its application in relation to—

(a)authorised investment funds,

(b)shareholders or unit holders in authorised investment funds, and

(c)transactions involving authorised investment funds

TCGA 1992 has effect with the modifications specified in regulations 98 to 110.