# The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008, Regulation 9: Amendment of regulation 14


In regulation 14 (treatment of deficits on loan relationships), at the end insert “This 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/9 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.