# The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008, Regulation 5: Amendment of regulation 10


After paragraph (3) of regulation 10 (general rule for loan relationships: exclusion of capital profits, gains or losses) insert—
“(4) This regulation is subject to regulation 14B (tax treatment of qualified investor schemes.”.

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Source: https://www.legislation.gov.uk/uksi/2008/3159/regulation/5 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.