# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 85V: Disposal of an asset: the basic rule


(1) There is a disposal of an asset for the purposes of this Part if there would be a disposal of an asset for the purposes of TCGA 1992.
(2) Paragraph (1) is subject to the following regulations in this Chapter.

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