# The Authorised Investment Funds (Tax) (Amendment) Regulations 2009, Regulation 5: Amendment of regulation 8

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

In regulation 8 (general interpretation) insert at the appropriate place—
““connected person” has the meaning given in—
(a) sections 993 and 994 of ITA 2007 (connected persons) in the case of a person chargeable to income tax, and
(b) section 839 of ICTA (connected persons) in the case of a person chargeable to corporation tax;”.

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Source: https://www.legislation.gov.uk/uksi/2009/2036/regulation/5 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.