Regulation 85U Application of this ChapterF1
This Chapter applies if a participant disposes of an asset and at the time of the disposal—
(a)
the asset consists of units in a FINROF, or
(b)
the asset consists of units in an authorised investment fund that is not a FINROF and the requirements specified in paragraph (3) of regulation 85M are met.
Annotations
Textual amendments
- F1
Pt. 6A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 21 (with regs. 25, 26)