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The Authorised Investment Funds (Tax) Regulations 2006

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Modifications of FA 1996

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95.  (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)(1)—

(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”.

(1)

Paragraph 4 was amended by paragraph 41 of Schedule 10 to the Finance Act 2004 (c. 12).

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