# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 82: Continuing validity of residence declarations


(1) This regulation applies if—
(a) before the transfer date, a unit holder has made a residence declaration to the trustees of the target trust, and
(b) immediately before the transfer date, the trustees of the target trust treated the residence declaration as valid.
(2) The acquiring company may treat the residence declaration as valid.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/82 (the official version)
Page: https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.