IntroductionU.K.
This section has no associated Explanatory Memorandum
93. 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 [F196A].
Textual Amendments
F1Word in reg. 93 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2012 (S.I. 2012/519), regs. 1(1), 7