# The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008, Regulation 22: Amendment of regulation 69L


(1) Regulation 69L (the corporate ownership condition: further provisions) is amended as follows.
(2) After “shares” in paragraph (2)(a) insert “as a participant”.
(3) In paragraph (5) for “the trustees are treated” substitute “the unit trust scheme is treated”.

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Source: https://www.legislation.gov.uk/uksi/2008/3159/regulation/22 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.