# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 95: Modifications of FA 1996


(1) FA 1996 is modified as follows.
(2) In paragraph 4 of Schedule 10 (loan relationships: collective investment schemes: company holdings in unit trusts and offshore funds)—
(a) in sub-paragraph (1)(a) the words “, open-ended investment company” are treated as inserted after the words “unit trust scheme”,
(b) in sub-paragraph (1)(b) the word “, company” is treated as inserted after the word “scheme”, and
(c) in sub-paragraph (4) the words “or open-ended investment company” are treated as inserted after the words “authorised unit trust”.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/95 (the official version)
Page: https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.