- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2009)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 01/09/2009
Point in time view as at 01/01/2009.
There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006, PART 2.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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) |
[F1Applicant (in Part 4A) | Regulation 69O(6)] |
Authorised (in relation to unit trust schemes) | Regulation 5(2) |
Authorised corporate director | Regulation 8 |
Authorised investment funds | Regulation 3 |
[F1Balance of business conditions (in Part 4A) | Regulation 69N] |
[F1Body corporate (in Part 4A) | Regulation 69L(6)] |
Capital profits, gains or losses (in Part 2) | Regulation 12 |
[F1Cessation (in Part 4A) | Regulation 69C(2)] |
F2. . . | F2. . . |
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) |
[F1Corporate ownership condition (in Part 4A) | Regulation 69K] |
Creditor relationship | Regulation 8 |
Deduction obligation (in Part 4) | Regulation 26(3) |
Derivative contract | Regulation 8 |
F3. . . | F3. . . |
F4. . . | F4. . . |
Distribution | Regulation 15(1) |
Distribution accounts | Regulation 15(3) |
Distribution date | Regulation 15(4) |
Distribution period | Regulation 15(2) |
Dividend distribution | Regulation 22(3) |
F5. . . | F5. . . |
[F1Entry (in Part 4A) | Regulation 69C(1)] |
[F1Excessive holding (in Part 4A) | Regulation 69Z13(3)] |
Exchanged units (in Chapter 2 of Part 6) | Regulation 78(7) |
[F1Existing company notice (in Part 4A) | Regulation 69O(6)] |
F6. . . | F6. . . |
[F1Future company notice (in Part 4A) | Regulation 69O(6)] |
[F1F (post-cessation) (in Part 4A) | Regulation 69C(3)(d)] |
[F1F (pre-entry) (in Part 4A) | Regulation 69C(3)(a)] |
[F1F (residual) (in Part 4A) | Regulation 69C(3)(c)] |
[F1F (tax-exempt) (in Part 4A) | Regulation 69C(3)(b)] |
[F1Genuine diversity of ownership condition (in Part 4A) | Regulation 69J] |
[F1Holder of excessive rights (in Part 4A) | Regulation 69Z13] |
[F7instrument constituting the scheme | regulation 14B] |
Interest distribution | Regulation 18(3) |
Investments | Regulation 8 |
F8. . . | F8. . . |
Legal owner | Regulation 6(1) |
[F1Loan creditor condition (in Part 4A) | Regulation 69M] |
Manager | Regulation 6(3) |
F9. . . | F9. . . |
F10. . . | F10. . . |
Net asset value | Regulation 8 |
[F1Net income (in Part 4A) | Regulation 69Z] |
[F1Net income of F (residual) (in Part 4A) | Regulation 69Z2] |
[F1Net income of F (tax-exempt) (in Part 4A) | Regulation 69Z1] |
[F1Newly qualified company (in Part 4A) | Regulation 69N(5)] |
Open-ended investment company | Regulation 4 |
Owner of shares | Regulation 8 |
[F1PAIF distribution (dividends) (in Part 4A) | Regulation 69Z17(3)] |
[F1PAIF distribution (interest) (in Part 4A) | Regulation 69Z16(3)] |
Participant | Regulation 6(6) |
[F1Pre-distribution amount (in Part 4A) | Regulation 69Z3] |
Pre-transfer accounting period (in Chapter 2 of Part 6) | Regulation 79(1) |
[F1Property AIF | Regulation 69A(2)] |
[F1Property income distribution | Regulation 69Z15(4)] |
[F1Property investment business (in Part 4A) | Regulation 69F(1)] |
[F1Property rental business (in Part 4A) | Regulation 69H(1)] |
[F1Prospectus (in Part 4A) | Regulation 69E(4)] |
Qualifying certificate | Regulation 35 |
Qualified investor scheme | Regulation [F1114B(4)] |
Qualifying investments | Regulation 20 |
Qualifying units (in another authorised investment fund) (in Part 3) | Regulation 21(3) |
[F1Relevant distribution (in Chapter 6 of Part 4A) | Regulation 69Z29(1)(b)] |
Relevant period (in Part 3) | Regulation 19(2) |
Reporting date | Regulation 8 |
[F12reputable intermediary condition (in Part 4) | Regulation 27] |
[F12residence condition (in Part 4) | Regulation 30] |
Residence declaration | Regulation 8 |
Scheme property | Regulation 6(2) |
Securities (in Part 3) | Regulation 21(2) |
[F1Specified accounting period (in Part 4A) | Regulation 69Q(2)] |
F13. . . | F13. . . |
Target trust (in Chapter 2 of Part 6) | Regulation 78(7) |
Tax year | Regulation 8 |
[F1Termination notice (in Part 4A) | Regulation 69Z37(1)] |
Transfer date (in Chapter 2 of Part 6) | Regulation 78(7) |
[F1UK-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
F1Words in Sch. Pt. 2 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 7
F2Words 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)
F3Words 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)
F4Words 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)
F5Words 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)
F6Words 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)
F7Words 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)
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)(vi)
F9Words 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)
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)(viii)
F11Words 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)
F12Words 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
F13Words 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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