- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
Regulation 13(4)
TMA 1970 | The Taxes Management Act 1970 (c. 9) |
ICTA | The Income and Corporation Taxes Act 1988 (c. 1) |
TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12) |
FA 1996 | The Finance Act 1996 (c. 8) |
FISMA 2000 | The Financial Services and Markets Act 2000 (c. 8) |
ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005 (c. 5) |
ITA 2007 | The Income Tax Act 2007 (c. 3) |
FA 2008 | The Finance Act 2008 (c. 9) |
CTA 2009 | The Corporation Tax Act 2009 (c. 4) |
Applicant (in Part 3) | Regulation 51(3) |
Application (in Part 3) | Regulation 51(3) |
Basic gain | Chapter 5 of Part 2 |
Constant NAV fund | Regulation 118 |
Diversely owned fund | Regulation 73(2) |
Eligible offshore fund (in Part 3) | Regulation 51(3) |
Equivalence condition | Regulation 74 |
Existing fund application (in Part 3) | Regulation 51(3) |
Financial trader (in Chapter 8 of Part 3) | Regulation 105 |
Fund distribution date | Regulation 94(4) |
Future fund application (in Part 3) | Regulation 51(3) |
Genuine diversity of ownership condition | Regulations 75 and 76 |
Guaranteed return fund | Regulation 9 |
HMRC | Regulation 12 |
HMRC intervention | Regulation 108(6) |
Interest (of a participant in an offshore fund) | Regulation 8 |
Investment transaction (in Part 3) | Regulation 81 |
Main arrangements | Regulation 6 |
Manager (in Part 3) | Regulation 51(3) |
Market value | Regulation 10 |
Material disposal | Regulation 15 |
Minor breach | Regulation 108(4) |
Non-reporting fund | Regulation 4(2) |
Offshore fund | Regulation 3 |
Offshore income gain | Chapter 5 of Part 2 |
OIG amount | Regulation 20(2) |
Participant (in a fund) | Regulation 7 |
Period of account | Regulation 12 |
Proposed prospectus | Regulation 12 |
Prospectus | Regulation 12 |
Relevant group of sections | Regulation 12 |
Reportable income | Chapter 5 of Part 3 |
Reported income | Regulation 92(2) |
Reporting fund | Regulation 50 |
Reporting period | Regulation 91 |
Serious breach | Regulation 108(3) |
Tax year | Regulation 12 |
TCGA disposal (in Chapter 6 of Part 2) | Regulation 44(2) |
This group of regulations (in Chapter 8 of Part 3) | Regulation 102(2) |
Transparent fund | Regulation 11 |
Tribunal | Regulation 12 |
UCITS fund | Regulation 12 |
Umbrella arrangements | Regulation 5 |
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Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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