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The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 1400
- Regulation 14
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Amendment to the Authorised Investment Funds (Tax) Regulations 2006
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14. In the Authorised Investment Funds (Tax) Regulations 2006(1)—
(a)in regulation 100 (general modification: authorised unit trust), in paragraph (3) omit sub-paragraph (b),
(b)in regulation 102 (general modification: unit in authorised unit trust), in paragraph (2) omit sub-paragraph (b),
(c)in regulation 104 (general modification: holder of unit in authorised unit trust), in paragraph (2) omit sub-paragraph (b),
(d)omit regulation 106 (insertion of section 99AA of TCGA 1992),
(e)in regulation 109 (modifications of section 288 of TCGA 1992), in paragraph (2) omit sub-paragraph (a) and the “and” at the end of that sub-paragraph.
(1)
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