The Authorised Investment Funds (Tax) Regulations 2006

[F1Modifications of TMA 1970U.K.

This section has no associated Explanatory Memorandum

93A.—(1) TMA 1970 is modified as follows.

(2) In section 98(4E) (special returns etc.)—

(a)in paragraph (a) for “trustees of an authorised unit trust” substitute “legal owner of an authorised investment fund”;

(b)in paragraph (b)—

(i)for “trustees” substitute “legal owner”, and

(ii)for “do not comply” substitute “does not comply”; and

(c)in paragraph (d) for “trustees” substitute “legal owner”.]

Textual Amendments