# The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2011, Regulation 3: Amendment of regulation 9A (the genuine diversity of ownership condition)


In regulation 9A (the genuine diversity of ownership condition), in paragraph (8) —
(a) in the introductory wording omit “which is a Property AIF”, and
(b) in sub-paragraph (a), insert “, an offshore fund or another authorised investment fund” between “unit trust scheme” and “(a “feeder fund”)”.

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Source: https://www.legislation.gov.uk/uksi/2011/2192/regulation/3 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2011/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.