# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 85U: Application of this Chapter


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.

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