Regulation 9 The Authorised Investment Funds (Tax) Regulations 2006

(1)

The Authorised Investment Funds (Tax) Regulations 2006^f1 are amended as follows.

(2)

For regulation 14ZD(6)(b)(iii) substitute—

“(iii)
a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.”.

Annotations

f1: S.I. 2006/964, relevant amending instruments are S.I. 2011/2192, S.I. 2017/701, S.I. 2019/689.