# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 42: Qualifying certificates valid for only part of jointly held accounts: introductory


(1) Regulations 43 and 44 apply if—
(a) condition A in regulation 41 is met, and
(b) a qualifying certificate has ceased to be valid in one of circumstances A to D in regulation 39 (the continuing validity condition).
(2) Regulations 43 and 44 also apply if condition B in regulation 41 is met.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/42 (the official version)
Page: https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.