# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 85Z5: Scope of this Chapter


(1) This Chapter applies if—
(a) a disposal gives rise to an income gain, and
(b) that disposal also constitutes the disposal of the units concerned for the purposes of TCGA 1992.
(2) In this Chapter, the disposal specified in paragraph (1)(b) is called the “TCGA disposal”.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/85Z5 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-85Z5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.