# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 110: Modification of Schedule A1 to TCGA 1992


In Schedule A1 to TCGA 1992 (application of taper relief), in paragraph 16(2) (special rules for postponed gains) , at the end of paragraph (f) the word “ , or ” is treated as added and the following paragraph is then also treated as added—
“(g) regulations 67(4) and 68(4) of the Authorised Investment Funds (Tax) Regulations 2006.”.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/110 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-110
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.