2. The structure of these Regulations is as follows—
this Part contains preliminary provisions and provides for interpretation;
[F1Part 1A deals with the genuine diversity of ownership condition;]
Part 2 deals with the tax treatment of authorised investment funds;
[F2Part 2A deals with qualified investor schemes]
[F3Part 2B deals with diversely owned AIFs;]
Part 3 deals with distributions made by authorised investment funds;
Part 4 deals with the treatment of participants in authorised investment funds;
[F4Part 4A deals with Property AIFs;]
[F5Part 4B deals with Tax Elected Funds;]
Part 5 deals with compliance;
Part 6 contains further provisions relating to authorised investment funds;
[F6Part 6A contains provisions relating to Funds Investing in Non-Reporting Offshore Funds (FINROFs);]
Part 7 contains consequential amendments and modifications of enactments; and
Part 8 contains final provisions.
Textual Amendments
F1Words in reg. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 3(a)
F2Words in reg. 2 inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 4
F3Words in reg. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 3(b)
F4Words in reg. 2 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 3
F5Words in reg. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 3(c)
F6Words in reg. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 3