- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/08/2012)
- Gwreiddiol (a wnaed Fel)
Point in time view as at 01/08/2012.
There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006, Section 6.
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6.—(1) In these Regulations the “legal owner” means—
(a)in relation to an open-ended investment company, the open-ended investment company, and
(b)in relation to an authorised unit trust, the trustees of the trust.
(2) In these Regulations the “scheme property” means—
(a)in relation to an open-ended investment company, the property subject to the collective investment scheme constituted by the company, and
(b)in relation to an authorised unit trust, the property subject to the collective investment scheme constituted by the trust.
(3) In these Regulations the “manager” means—
(a)in relation to an open-ended investment company, the authorised corporate director, and
(b)in relation to an authorised unit trust, the person who is the manager of the trust for the purposes of Chapter 3 of Part 17 of FISMA 2000 (authorised unit trust schemes).
(4) In these Regulations, unless a contrary intention appears, “units” means the rights or interests (however described) of the participants in the authorised investment fund.
(5) In these Regulations “accumulation unit” means—
(a)in relation to an open-ended investment company, a share in the company in respect of which income is credited periodically to the capital part of the scheme property of the company, and
(b)in relation to an authorised unit trust, a unit in the trust in respect of which income is credited periodically to the capital part of the scheme property of the trust.
(6) In these Regulations a “participant”, in relation to an authorised investment fund, means a beneficial owner of units in the fund, except where the units are held on trust (other than a bare trust) or are comprised in the estate of a deceased person, and in such a case the participant, in relation to the fund, means the trustees of the trust, or, as the case may be, the deceased's personal representatives.
[F1(7) In these Regulations “instrument constituting the fund” means—
(a)in relation to an open-ended investment company, the instrument of incorporation, and
(b)in relation to an authorised unit trust scheme, the trust deed.
(8) In these Regulations “genuine diversity of ownership condition” has the meaning given by regulation 9A.]
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