The Authorised Investment Funds (Tax) Regulations 2006 No. 964

PART 7 U.K. CONSEQUENTIAL AMENDMENTS AND MODIFICATIONS OF ENACTMENTS

CHAPTER 3 U.K. MODIFICATIONS OF TCGA 1992

Specific modifications of TCGA 1992 U.K.

Modification of Schedule A1 to TCGA 1992 U.K.

110.  In Schedule A1 to TCGA 1992 (application of taper relief), in paragraph 16(2) (special rules for postponed gains) M1 , at the end of paragraph (f) the word “ , or ” is treated as added and the following paragraph is then also treated as added—

“(g) regulations 67(4) and 68(4) of the Authorised Investment Funds (Tax) Regulations 2006.”.

Marginal Citations

M1 Schedule A1 was inserted by Schedule 20 to the Finance Act 1998 (c. 36).