# The Authorised Investment Funds (Tax) (Amendment) Regulations 2011, Regulation 5: Amendment of regulation 85D


In paragraph (1) of regulation 85D (the investment condition) for “20%” substitute “50%”.

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Source: https://www.legislation.gov.uk/uksi/2011/244/regulation/5 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2011/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.