- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/06/2010)
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The Authorised Investment Funds (Tax) Regulations 2006
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Rhagor o Adnoddau
Status:
Point in time view as at 22/06/2010.
Changes to legislation:
There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006, Section 85O.
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[F1Application of certain provisions of TCGA 1992U.K.
This
adran has no associated
Memorandwm Esboniadol
85O. The following enactments have effect in relation to income tax or corporation tax in respect of income gains as they have effect in relation to capital gains tax or corporation tax in respect of chargeable gains—
(a)section 2(1) of TCGA 1992 (persons chargeable to capital gains tax);
(b)section 10 of TCGA 1992 (non-resident with a United Kingdom branch or agency);
(c)section 10B of TCGA 1992 (non-resident company with United Kingdom permanent establishment).]
Textual Amendments
F1Pt. 6A 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), 21 (with regs. 25, 26)
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