Regulation 93 Introduction
United Kingdom
In their application in relation to—
(a)
authorised investment funds,
(b)
shareholders or unit holders in authorised investment funds, and
(c)
transactions involving authorised investment funds,
the Tax Acts have effect with the modifications specified in regulations 94 to F196A.
Annotations
Textual amendments
- F1
Word in reg. 93 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2012 (S.I. 2012/519), regs. 1(1), 7