# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 85G: Entry into FINROF regime: the basic rule


This Part applies to an authorised investment fund from—
(a) the date on which the fund first met the condition in regulation 85D (the investment condition); or
(b) the date specified in the notice given under regulation 85F (elective FINROFs),
whichever is the earlier.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/85G (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-85G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.