PART 7CONSEQUENTIAL AMENDMENTS AND MODIFICATIONS OF ENACTMENTS
CHAPTER 2MODIFICATIONS OF THE TAX ACTS
Introduction93.
In their application in relation to—
(a)
authorised investment funds,
(b)
shareholders or unit holders in authorised investment funds, and
(c)
transactions involving authorised investment funds,
the Tax Acts have effect with the modifications specified in regulations 94 to F196A.