http://www.legislation.gov.uk/uksi/2008/705/regulation/1/made

The Authorised Investment Funds (Tax) (Amendment) Regulations 2008

Income tax

Tax

Income

Corporation tax

Business practice and regulation

en

King's Printer of Acts of Parliament

2018-03-02

INCOME TAX

CORPORATION TAX

CAPITAL GAINS TAX

These Regulations amend the Authorised Investment Funds (Tax) Regulations (S.I. 2006/964) (“the principal Regulations”). The primary purpose of these Regulations is to insert a new Part 4A, dealing with property authorised investment funds (“Property AIFs”) into the principal Regulations.