# The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013, Regulation 9: Ordinary residence


In regulation 30 (the residence condition)—
(a) in paragraphs (2), (3)(b) and (4)(b) omit “ordinarily”;
(b) in paragraph (5) for “he is either not ordinarily resident or, in the case of a company,” substitute “the person is”;
(c) in paragraph (6)(b) omit “either not ordinarily resident or, in the case of a beneficiary which is a company,”.

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Source: https://www.legislation.gov.uk/uksi/2013/2994/regulation/9 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2013/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.