# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 93A: Modifications of TMA 1970


(1) TMA 1970 is modified as follows.
(2) In section 98(4E) (special returns etc.)—
(a) in paragraph (a) for “trustees of an authorised unit trust” substitute “legal owner of an authorised investment fund”;
(b) in paragraph (b)—
(i) for “trustees” substitute “legal owner”, and
(ii) for “do not comply” substitute “does not comply”; and
(c) in paragraph (d) for “trustees” substitute “legal owner”.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/93A (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-93A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.