# The Authorised Investment Funds (Tax) (Amendment) Regulations 2009, Regulation 13: Amendment of regulation 51

Extent: E+W+S+N.I.

In paragraph (1)(b) of regulation 51 (participants chargeable to corporation tax: holdings in qualified investor schemes where scheme does not meet the genuine diversity of ownership condition) for “14B” substitute “9A”.

---
Source: https://www.legislation.gov.uk/uksi/2009/2036/regulation/13 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.