# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 35: Qualifying certificates


For the purposes of these Regulations a “qualifying certificate” means a certificate that meets the following conditions—
(a) the contents condition (see regulation 36);
(b) the supplier condition (see regulation 37);
(c) the time limit condition (see regulation 38);
(d) the continuing validity condition (see regulation 39);
(e) the qualifying circumstances condition (see regulation 40); and
(f) if applicable, the joint holding condition (see regulation 41).

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/35 (the official version)
Page: https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.