# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 3: Definition of “authorised investment funds”


In these Regulations “authorised investment funds” means—
(a) open-ended investment companies, and
(b) authorised unit trust schemes.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.