PART 7U.K.CONSEQUENTIAL AMENDMENTS AND MODIFICATIONS OF ENACTMENTS

CHAPTER 3U.K.MODIFICATIONS OF TCGA 1992

PreliminaryU.K.

IntroductionU.K.

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.