# The Authorised Investment Funds (Tax) (Amendment) Regulations 2021, Regulation 4: Amendment to regulation 14B (tax treatment of qualified investor schemes)


In regulation 14B(3)—
(a) omit sub-paragraph (a), and
(b) after sub-paragraph (b) insert—
“, and
(c) Part 3A of CTA 2010 (companies with small profits) does not apply.”.

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Source: https://www.legislation.gov.uk/uksi/2021/1270/regulation/4 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2021/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.