# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 107: Modification of section 170 of TCGA 1992


In section 170 of TCGA 1992 (groups of companies: interpretation), after subsection (4), the following subsection is treated as inserted—
“(4A) An open-ended investment company cannot be the principal company of a group.”.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/107 (the official version)
Page: https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.