# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 59: Further provisions


(1) In this Chapter “disposal” is to be construed in accordance with TCGA 1992, and cognate expressions are to be construed accordingly.
(2) The provisions of TCGA 1992 that apply to determine—
(a) the time at which a disposal and acquisition is made, and
(b) how assets disposed of are to be identified,
apply for the purposes of this Chapter in the same way as they apply for the purposes of that Act.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/59 (the official version)
Page: https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.