# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 90: Amendment of FA 1996


(1) FA 1996 is amended as follows.
(2) In paragraph 4(4) of Schedule 10 (loan relationships: company holdings in unit trusts and offshore funds) for “section 468L(3) of the Taxes Act 1988” substitute “ regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see regulation 18(3) of the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/[abcd])) ”.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/90 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.