# The Authorised Investment Funds (Tax) (Amendment) Regulations 2010, Regulation 10: Amendment of regulation 20


In regulation 20 (meaning of “qualifying investment”), after “Qualifying units in another authorised investment fund.” insert—
“Category 4A
Qualifying units in an offshore fund.”.

---
Source: https://www.legislation.gov.uk/uksi/2010/294/regulation/10 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.