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The Authorised Investment Funds (Tax) Regulations 2006
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Modification of section 99 of TCGA 1992
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105. In section 99 of TCGA 1992 (application of Act to unit trust schemes)(1), in subsection (2), the words “sections 99A and 99AA” are treated as substituted for “section 99A”.
(1)
Section 99 was relevantly amended by section 118(2) of the Finance Act 2004 (c. 12).
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