# The Authorised Investment Funds (Tax) (Amendment) Regulations 2009, Regulation 4: Amendment of regulation 6

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

In regulation 6 (further definitions generally relevant for authorised investment funds) after paragraph (6) insert—
“(7) In these Regulations “instrument constituting the fund” means—
(a) in relation to an open-ended investment company, the instrument of incorporation, and
(b) in relation to an authorised unit trust scheme, the trust deed.
(8) In these Regulations “genuine diversity of ownership condition” has the meaning given by regulation 9A.”.

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Source: https://www.legislation.gov.uk/uksi/2009/2036/regulation/4 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.