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The Authorised Investment Funds (Tax) Regulations 2006
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Authorised Investment Funds (Tax) Regulations 2006 No. 964
Cases where participant is the manager of the fund
51. If on the distribution date the participant is the manager of the authorised investment fund, regulation 48(2) shall not apply in so far as the rights in respect of which the dividend distribution is made are held by him in the ordinary course of his business as manager of the fund.
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