# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 14ZB: Treatment of disposal of interest in non-reporting fund


No tax shall be charged on the authorised investment fund under regulation 17 of the Offshore Funds Regulations on the disposal by the authorised investment fund of an asset which is an interest in a non-reporting fund at the time of the disposal.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/14ZB (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-14ZB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.