PART 3Amendments to subordinate legislation

The Authorised Investment Funds (Tax) Regulations 20069.

(1)

The Authorised Investment Funds (Tax) Regulations 200630 are amended as follows.

(2)

For regulation 14ZD(6)(b)(iii) substitute—

“(iii)

a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.”.