# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69Z24H: Application of section 137 of TCGA


Section 137 of TCGA (restriction on application of tax treatment) applies to any transaction specified in regulations 69Z24E or 69Z24F in the circumstances mentioned in that section.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69Z24H (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z24H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.