# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 25: Funds excluded from the ambit of this Part


This Part does not apply to an authorised investment fund if the fund—
(a) is a registered pension scheme within the meaning of Part 4 of the Finance Act 2004, or
(b) is treated, under paragraph 1(1) of Schedule 36 to that Act, as having become such a scheme.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/25 (the official version)
Page: https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.