# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69D: Conditions for this Part to apply to company

Extent: E+W+S+N.I.

In order for this Part to apply to an open-ended investment company in respect of an accounting period, the following conditions must be met—
(a) the property investment business condition (see regulation 69E);
(b) the genuine diversity of ownership condition (see regulation 9A);
(c) the corporate ownership condition (see regulation 693K);
(d) the loan creditor condition (see regulation 694M);
(e) the balance of business conditions (see regulation 69N); and
(f) the notification condition (see regulation 69O).

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69D (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.