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The Authorised Investment Funds (Tax) Regulations 2006

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SCHEDULEU.K.Abbreviations and Defined Expressions

PART 1U.K.Abbreviations of Acts

TMA 1970The Taxes Management Act 1970 (c. 9).
ICTAThe Income and Corporation Taxes Act 1988 (c. 1)
TCGA 1992The Taxation of Chargeable Gains Act 1992 (c. 12)
[F1FA 1993The Finance Act 1993 (c. 34)]
[F1FA 1994The Finance Act 1994 (c. 9)]
FA 1996The Finance Act 1996 (c. 8)
FISMA 2000The Financial Services and Markets Act 2000 (c. 8)
FA 2002The Finance Act 2002 (c. 23).
ITEPA 2003The Income Tax (Earnings and Pensions) Act 2003 (c. 1)
ITTOIA 2005The Income Tax (Trading and Other Income) Act 2005 (c. 5)
[F1FA 2006The Finance Act 2006 (c. 25)]
[F1ITA 2007The Income Tax Act 2007 (c. 3)]
[F2CTA 2009 The Corporation Tax Act 2009 (c. 4)]

Textual Amendments

PART 2U.K.Index of expressions defined or otherwise explained in these Regulations

Accumulation unitRegulation 6(5)
Acquiring company (in Chapter 2 of Part 6)Regulation 78(7)
Alternative finance arrangements (in Part 3)Regulation 21(11)
[F3Applicant (in Part 4A) Regulation 69O(6)]
[F4Applicant (in Part 4B) Regulation 69Z49(5)]
[F4Application (in Part 4B)Regulation 69Z49(5)]
Authorised (in relation to unit trust schemes)Regulation 5(2)
Authorised corporate directorRegulation 8
Authorised investment fundsRegulation 3
[F3Balance of business conditions (in Part 4A)Regulation 69N]
[F3Body corporate (in Part 4A)Regulation 69L(6)]
Capital profits, gains or losses (in Part 2)Regulation 12
[F3Cessation (in Part 4A)Regulation 69C(2)]
[F4Cessation (in Part 4B)Regulation 69Z44]
F5. . .F5. . .
Collective investment schemeRegulation 8
CommissionersRegulation 8
Consideration shares (in Chapter 2 of Part 6)Regulation 78(7)
Contract for differences (in Part 3)Regulation 21(9)
[F3Corporate ownership condition (in Part 4A)Regulation 69K]
Creditor relationshipRegulation 8
Deduction obligation (in Part 4)Regulation 26(3)
Derivative contractRegulation 8
F6. . .F6. . .
F7. . .F7. . .
F8. . .F8. . .
[F9Distribution Regulation 15(1)(b)]
F8. . .F8. . .
Distribution dateRegulation 15(4)
[F4Distribution income (in Part 4B)Regulation 69Z56(1)(a)]
Distribution periodRegulation 15(2)
[F4Diversely owned AIFRegulation 14E(2)]
Dividend distributionRegulation 22(3)
F10. . .F10. . .
[F9Elective FINROF (in Part 6A)Regulation 85F]
[F3Entry (in Part 4A)Regulation 69C(1)]
[F4Entry (in Part 4B)Regulation 69Z44]
[F3Excessive holding (in Part 4A)Regulation 69Z13(3)]
Exchanged units (in Chapter 2 of Part 6)Regulation 78(7)
[F3Existing company notice (in Part 4A)Regulation 69O(6)]
[F4Existing fund application (in Part 4B)Regulation 69Z49(5)]
F11. . .F11. . .
[F9FINROF (in Part 6A)Regulation 85A]
[F4Fund documentsRegulation 9A(10)]
[F3Future company notice (in Part 4A)Regulation 69O(6)]
[F4Future fund application (in Part 4B)Regulation 69Z49(5)]
[F3F (post-cessation) (in Part 4A)Regulation 69C(3)(d)]
[F3F (pre-entry) (in Part 4A)Regulation 69C(3)(a)]
[F3F (residual) (in Part 4A)Regulation 69C(3)(c)]
[F3F (tax-exempt) (in Part 4A)Regulation 69C(3)(b)]
[F3Genuine diversity of ownership condition F12... Regulation [F139A]]
[F9Gross asset value (in Part 6A)Regulation 85C]
[F3Holder of excessive rights (in Part 4A)Regulation 69Z13]
[F9Income allocationRegulation 15(1)(a)]
[F4Information notice (in Part 4B)Regulation 69Z67(2)]
[F4Instrument constituting the fundRegulation 6(7)]
[F14instrument constituting the scheme regulation [F156(7)]]
Interest distributionRegulation 18(3)
[F9Investment condition (in Part 6A)Regulation 85D]
[F4Investment transactionRegulation 14E(5)]
InvestmentsRegulation 8
F16. . .F16. . .
Legal ownerRegulation 6(1)
[F3Loan creditor condition (in Part 4A)Regulation 69M]
[F4Loan creditor condition (in Part 4B)Regulation 69Z47]
ManagerRegulation 6(3)
F17. . .F17. . .
F18. . .F18. . .
Net asset valueRegulation 8
[F3Net income (in Part 4A)Regulation 69Z]
[F3Net income of F (residual) (in Part 4A)Regulation 69Z2]
[F3Net income of F (tax-exempt) (in Part 4A)Regulation 69Z1]
[F3Newly qualified company (in Part 4A)Regulation 69N(5)]
[F9Non-reporting fund (in Part 6A)Regulation 85C]
[F9Offshore fund (in Part 6A)Regulation 85C]
[F9Offshore Funds Regulations (in Part 6A)Regulation 85C]
Open-ended investment companyRegulation 4
Owner of sharesRegulation 8
[F3PAIF distribution (dividends) (in Part 4A) Regulation 69Z17(3)]
[F3PAIF distribution (interest) (in Part 4A)Regulation 69Z16(3)]
ParticipantRegulation 6(6)
[F3Pre-distribution amount (in Part 4A)Regulation 69Z3]
Pre-transfer accounting period (in Chapter 2 of Part 6)Regulation 79(1)
[F3Property AIFRegulation 69A(2)]
[F4Property condition (in Part 4B)Regulation 69Z46]
[F4Property business income (in Part 4B)Regulation 69Z56(1)(c)]
[F3Property income distributionRegulation 69Z15(4)]
[F3Property investment business (in Part 4A)Regulation 69F(1)]
[F4Property investment income (in Part 4B)Regulation 69Z56(1)(b)]
[F3Property rental business (in Part 4A)Regulation 69H(1)]
F8. . .F8. . .
[F9ProspectusRegulation 8]
[F3Qualifying certificateRegulation 35
Qualified investor schemeRegulation [F1914B(4)]
Qualifying investmentsRegulation 20
Qualifying units (in another authorised investment fund) (in Part 3)Regulation 21(3)
[F4Refusal notice (in Part 4B)Regulation 69Z52(1)]
[F3Relevant distribution (in Chapter 6 of Part 4A) Regulation 69Z29(1)(b)]
Relevant period (in Part 3)Regulation 19(2)
Reporting dateRegulation 8
[F9Reporting fund (in Part 6A)Regulation 85C]
[F20reputable intermediary condition (in Part 4) Regulation 27]
[F20residence condition (in Part 4) Regulation 30]
Residence declarationRegulation 8
Scheme propertyRegulation 6(2)
Securities (in Part 3)Regulation 21(2)
[F3Specified accounting period (in Part 4A)Regulation 69Q(2)]
[F4Specified accounting period (in Part 4B)Regulation 69Z51(2)]
F21. . .F21. . .
[F9Statement of Recommended PracticeRegulation 8]
Target trust (in Chapter 2 of Part 6)Regulation 78(7)
[F4Tax Elected FundRegulation 69Z42(2)]
Tax yearRegulation 8
[F4TEF conditions (in Part 4B)Regulation 69Z45(a)]
[F4TEF distribution (dividend) (in Part 4B)Regulation 69Z60(3)]
[F4TEF distribution (non-dividend)Regulation 69Z61(3)]
[F3Termination notice (in Part 4A)Regulation 69Z37(1)]
[F4Termination notice (in Part 4B)Regulation 69Z70(1)]
Transfer date (in Chapter 2 of Part 6)Regulation 78(7)
[F3UK-REITRegulation 69F(2).]
Umbrella companyRegulation 7(1)
Umbrella schemeRegulation 7(4)
Underlying subject matter (in Part 3)Regulation 21(6)
Unit holderRegulation 5(3)
Unit trust schemeRegulation 5(1)
UnitsRegulation 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

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)(i)

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)(ii)

F7Words 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)

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) Regulations 2010 (S.I. 2010/294), regs. 1(1), 22(2)(a)

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 2010 (S.I. 2010/294), regs. 1(1), 22(2)(b)

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)(iv)

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)(v)

F14Words 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)

F16Words 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)

F17Words 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)

F18Words 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)

F19Words 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)

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)(ix)

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