# The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008, Regulation 8: Amendment of regulation 13


In paragraph (3) of regulation 13 (treatment of interest distributions for purposes of loan relationships) after “regulation 14” insert “and regulation 14B (tax treatment of qualified investor schemes)”.

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Source: https://www.legislation.gov.uk/uksi/2008/3159/regulation/8 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.