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.
Amendment of the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964)2
The Authorised Investment Funds (Tax) Regulations 20062 are amended as follows.