The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Mergers and Schemes of Reconstruction) Regulations 2013

Amendment to the Authorised Investment Funds (Tax) Regulations 2006

This section has no associated Explanatory Memorandum

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.