# The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008, Regulation 7: Amendment of regulation 12


In paragraph (1) of regulation 12 (accounts prepared in accordance with UK generally accepted accounting practice), for sub-paragraphs (a) and (b) substitute “the heading “net capital gains/losses””.

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Source: https://www.legislation.gov.uk/uksi/2008/3159/regulation/7 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.