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The Authorised Investment Funds (Tax) Regulations 2006
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Point in time view as at 09/12/2021.
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There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006, SCHEDULE.
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SCHEDULEU.K.Abbreviations and Defined Expressions
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PART 1U.K.Abbreviations of Acts
| 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) |
| [F1FA 1993 | The Finance Act 1993 (c. 34)] |
| [F1FA 1994 | The Finance Act 1994 (c. 9)] |
| FA 1996 | The Finance Act 1996 (c. 8) |
| FISMA 2000 | The Financial Services and Markets Act 2000 (c. 8) |
| FA 2002 | The Finance Act 2002 (c. 23). |
| ITEPA 2003 | The Income Tax (Earnings and Pensions) Act 2003 (c. 1) |
| ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005 (c. 5) |
| [F1FA 2006 | The Finance Act 2006 (c. 25)] |
| [F1ITA 2007 | The Income Tax Act 2007 (c. 3)] |
| [F2CTA 2009 | The Corporation Tax Act 2009 (c. 4)] |
| [F3CTA 2010 | The Corporation Tax Act 2010 (c. 4)] |
| [F4TIOPA 2010 | The Taxation (International and Other Provisions) Act 2010 (c. 8)] |
| [F5FA 2012 | The Finance Act 2012 (c. 14)] |
Textual Amendments
F1Words in Sch. Pt. 1 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 6
F2Words in Sch. Pt. 1 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(2)
F3Words in Sch. Pt. 1 inserted (1.4.2014) by The Real Estate Investment Trust (Amendments to the Corporation Tax Act 2010 and Consequential Amendments) Regulations 2014 (S.I. 2014/518), regs. 1(1), 3(3) (with reg. 1(2)-(4))
F4Words in Sch. Pt. 1 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2010 (S.I. 2010/1642), regs. 1(1), 8
F5Words in Sch. Pt. 1 inserted (1.1.2013) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2012 (S.I. 2012/3043), regs. 1(2), 2(3) (with reg. 1(2))
PART 2U.K.Index of expressions defined or otherwise explained in these Regulations
| Accumulation unit | Regulation 6(5) |
| Acquiring company (in Chapter 2 of Part 6) | Regulation 78(7) |
| Alternative finance arrangements (in Part 3) | Regulation 21(11) |
| [F6Applicant (in Part 4A) | Regulation 69O(6)] |
| [F7Applicant (in Part 4B) | Regulation 69Z49(5)] |
| [F7Application (in Part 4B) | Regulation 69Z49(5)] |
| Authorised (in relation to unit trust schemes) | Regulation 5(2) |
| Authorised corporate director | Regulation 8 |
| Authorised investment funds | Regulation 3 |
| [F6Balance of business conditions (in Part 4A) | Regulation 69N] |
| [F6Body corporate (in Part 4A) | Regulation 69L(6)] |
| Capital profits, gains or losses (in Part 2) | Regulation 12 |
| [F6Cessation (in Part 4A) | Regulation 69C(2)] |
| [F7Cessation (in Part 4B) | Regulation 69Z44] |
| F8. . . | F8. . . |
| Collective investment scheme | Regulation 8 |
| Commissioners | Regulation 8 |
| Consideration shares (in Chapter 2 of Part 6) | Regulation 78(7) |
| Contract for differences (in Part 3) | Regulation 21(9) |
| [F6Corporate ownership condition (in Part 4A) | Regulation 69K] |
| Creditor relationship | Regulation 8 |
| [F9Dedicated feeder fund | Regulation 69C(4)] |
| Deduction obligation (in Part 4) | Regulation 26(3) |
| Derivative contract | Regulation 8 |
| F10. . . | F10. . . |
| F11. . . | F11. . . |
| F12. . . | F12. . . |
| [F13Distribution | Regulation 15(1)(b)] |
| F12. . . | F12. . . |
| Distribution date | Regulation 15(4) |
| [F7Distribution income (in Part 4B) | Regulation 69Z56(1)(a)] |
| Distribution period | Regulation 15(2) |
| [F7Diversely owned AIF | Regulation 14E(2)] |
| Dividend distribution | Regulation 22(3) |
| F14. . . | F14. . . |
| [F13Elective FINROF (in Part 6A) | Regulation 85F] |
| [F6Entry (in Part 4A) | Regulation 69C(1)] |
| [F7Entry (in Part 4B) | Regulation 69Z44] |
| [F6Excessive holding (in Part 4A) | Regulation 69Z13(3)] |
| Exchanged units (in Chapter 2 of Part 6) | Regulation 78(7) |
| [F6Existing company notice (in Part 4A) | Regulation 69O(6)] |
| [F7Existing fund application (in Part 4B) | Regulation 69Z49(5)] |
| F15. . . | F15. . . |
| [F13FINROF (in Part 6A) | Regulation 85A] |
| [F7Fund documents | Regulation 9A(10)] |
| [F6Future company notice (in Part 4A) | Regulation 69O(6)] |
| [F7Future fund application (in Part 4B) | Regulation 69Z49(5)] |
| [F6F (post-cessation) (in Part 4A) | Regulation 69C(3)(d)] |
| [F6F (pre-entry) (in Part 4A) | Regulation 69C(3)(a)] |
| [F6F (residual) (in Part 4A) | Regulation 69C(3)(c)] |
| [F6F (tax-exempt) (in Part 4A) | Regulation 69C(3)(b)] |
| [F6Genuine diversity of ownership condition F16... | Regulation [F179A]] |
| [F13Gross asset value (in Part 6A) | Regulation 85C] |
| [F6Holder of excessive rights (in Part 4A) | Regulation 69Z13] |
| [F13Income allocation | Regulation 15(1)(a)] |
| [F7Information notice (in Part 4B) | Regulation 69Z67(2)] |
| [F7Instrument constituting the fund | Regulation 6(7)] |
| [F18instrument constituting the scheme | regulation [F196(7)]] |
| Interest distribution | Regulation 18(3) |
| [F13Investment condition (in Part 6A) | Regulation 85D] |
| F20. . . | F20. . . |
| Investments | Regulation 8 |
| F21. . . | F21. . . |
| Legal owner | Regulation 6(1) |
| [F6Loan creditor condition (in Part 4A) | Regulation 69M] |
| [F7Loan creditor condition (in Part 4B) | Regulation 69Z47] |
| [F22Long-term asset fund | Regulation 14DA(4)] |
| Manager | Regulation 6(3) |
| F23. . . | F23. . . |
| F24. . . | F24. . . |
| Net asset value | Regulation 8 |
| [F6Net income (in Part 4A) | Regulation 69Z] |
| [F6Net income of F (residual) (in Part 4A) | Regulation 69Z2] |
| [F6Net income of F (tax-exempt) (in Part 4A) | Regulation 69Z1] |
| [F6Newly qualified company (in Part 4A) | Regulation 69N(5)] |
| F25. . . | F25. . . |
| [F26Non-reporting fund | Regulation 8] |
| F25. . . | F25. . . |
| [F26Offshore fund | Regulation 8] |
| F25. . . | F25. . . |
| [F26Offshore Funds Regulations | Regulation 8] |
| Open-ended investment company | Regulation 4 |
| Owner of shares | Regulation 8 |
| [F6PAIF distribution (dividends) (in Part 4A) | Regulation 69Z17(3)] |
| [F6PAIF distribution (interest) (in Part 4A) | Regulation 69Z16(3)] |
| Participant | Regulation 6(6) |
| [F6Pre-distribution amount (in Part 4A) | Regulation 69Z3] |
| Pre-transfer accounting period (in Chapter 2 of Part 6) | Regulation 79(1) |
| [F6Property AIF | Regulation 69A(2)] |
| [F7Property condition (in Part 4B) | Regulation 69Z46] |
| [F7Property business income (in Part 4B) | Regulation 69Z56(1)(c)] |
| [F6Property income distribution | Regulation 69Z15(4)] |
| [F6Property investment business (in Part 4A) | Regulation 69F(1)] |
| [F7Property investment income (in Part 4B) | Regulation 69Z56(1)(b)] |
| [F6Property rental business (in Part 4A) | Regulation 69H(1)] |
| F12. . . | F12. . . |
| [F13Prospectus | Regulation 8] |
| [F6Qualifying certificate | Regulation 35] |
| Qualified investor scheme | Regulation [F2714B(4)] |
| Qualifying investments | Regulation 20 |
| Qualifying units (in another authorised investment fund) (in Part 3) | Regulation 21(3) |
| [F7Refusal notice (in Part 4B) | Regulation 69Z52(1)] |
| [F6Relevant distribution (in Chapter 6 of Part 4A) | Regulation 69Z29(1)(b)] |
| Relevant period (in Part 3) | Regulation 19(2) |
| [F26Reportable income | Regulation 8] |
| Reporting date | Regulation 8 |
| F25. . . | F25. . . |
| [F26Reporting fund | Regulation 8] |
| [F28reputable intermediary condition (in Part 4) | Regulation 27] |
| [F28residence condition (in Part 4) | Regulation 30] |
| Residence declaration | Regulation 8 |
| Scheme property | Regulation 6(2) |
| Securities (in Part 3) | Regulation 21(2) |
| [F6Specified accounting period (in Part 4A) | Regulation 69Q(2)] |
| [F7Specified accounting period (in Part 4B) | Regulation 69Z51(2)] |
| F29. . . | F29. . . |
| [F13Statement of Recommended Practice | Regulation 8] |
| Target trust (in Chapter 2 of Part 6) | Regulation 78(7) |
| [F7Tax Elected Fund | Regulation 69Z42(2)] |
| Tax year | Regulation 8 |
| [F7TEF conditions (in Part 4B) | Regulation 69Z45(a)] |
| [F7TEF distribution (dividend) (in Part 4B) | Regulation 69Z60(3)] |
| [F7TEF distribution (non-dividend) | Regulation 69Z61(3)] |
| [F6Termination notice (in Part 4A) | Regulation 69Z37(1)] |
| [F7Termination notice (in Part 4B) | Regulation 69Z70(1)] |
| Transfer date (in Chapter 2 of Part 6) | Regulation 78(7) |
| [F6UK-REIT | Regulation 69F(2).] |
| Umbrella company | Regulation 7(1) |
| Umbrella scheme | Regulation 7(4) |
| Underlying subject matter (in Part 3) | Regulation 21(6) |
| Unit holder | Regulation 5(3) |
| Unit trust scheme | Regulation 5(1) |
| Units | Regulation 6(4) |
| The whole of the scheme property of an authorised unit trust that is available for transfer (in Chapter 2 of Part 6) | Regulation 78(7) |
Textual Amendments
F6Words in Sch. Pt. 2 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 7
F7Words in Sch. Pt. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(c)
F8Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(i)
F9Words in Sch. Pt. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2012 (S.I. 2012/1783), regs. 1(1), 5
F10Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(ii)
F11Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(iii)
F12Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 22(2)(a)
F13Words in Sch. Pt. 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), 22(2)(b)
F14Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(iv)
F15Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(v)
F16Words in Sch. Pt. 2 omitted (1.9.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(a)(i)
F17Word in Sch. Pt. 2 substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(a)(ii)
F18Words in Sch. Pt. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(c)
F19Word in Sch. Pt. 2 substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(b)
F20Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Investment Transactions (Tax) Regulations 2014 (S.I. 2014/685), regs. 1(1), 7(4)
F21Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(vi)
F22Words in Sch. Pt. 2 inserted (9.12.2021) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2021 (S.I. 2021/1270), regs. 1, 3(5)
F23Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(vii)
F24Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(viii)
F25Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/244), regs. 1(1), 7(2)(a) (with reg. 8)
F26Words in Sch. Pt. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/244), regs. 1(1), 7(2)(b) (with reg. 8)
F27Words in Sch. Pt. 2 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(b)
F28Words in Sch. Pt. 2 inserted (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 7
F29Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(ix)
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