# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 93: Introduction


In their application in relation to—
(a) authorised investment funds,
(b) shareholders or unit holders in authorised investment funds, and
(c) transactions involving authorised investment funds,
the Tax Acts have effect with the modifications specified in regulations 94 to 96.

---
Source: https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/93 (the official version)
Page: https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.