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The Authorised Investment Funds (Tax) (Amendment) Regulations 2009
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- UK Statutory Instruments
- 2009 No. 2036
- Regulation 4
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Amendment of regulation 6
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4. In regulation 6 (further definitions generally relevant for authorised investment funds) after paragraph (6) insert—
“(7) In these Regulations “instrument constituting the fund” means—
(a)in relation to an open-ended investment company, the instrument of incorporation, and
(b)in relation to an authorised unit trust scheme, the trust deed.
(8) In these Regulations “genuine diversity of ownership condition” has the meaning given by regulation 9A.”.
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