# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69Z40: Mergers


(1) This regulation applies if an open-ended investment company to which this Part applies—
(a) is party to a merger or takeover, and
(b) as a result, ceases to meet one or more of the conditions for this Part to apply.
(2) On the occurrence of the merger or takeover—
(a) an accounting period of the company shall end at the end of the date of the merger or takeover, and
(b) this Part shall cease to apply to the company at the end of that date.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69Z40 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.