- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/2011)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 01/08/2012
Point in time view as at 01/10/2011.
There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006.
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.
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)] |
[F3TIOPA 2010 | The Taxation (International and Other Provisions) Act 2010 (c. 8)] |
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 (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
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) |
[F4Applicant (in Part 4A) | Regulation 69O(6)] |
[F5Applicant (in Part 4B) | Regulation 69Z49(5)] |
[F5Application (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 |
[F4Balance of business conditions (in Part 4A) | Regulation 69N] |
[F4Body corporate (in Part 4A) | Regulation 69L(6)] |
Capital profits, gains or losses (in Part 2) | Regulation 12 |
[F4Cessation (in Part 4A) | Regulation 69C(2)] |
[F5Cessation (in Part 4B) | Regulation 69Z44] |
F6. . . | F6. . . |
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) |
[F4Corporate ownership condition (in Part 4A) | Regulation 69K] |
Creditor relationship | Regulation 8 |
Deduction obligation (in Part 4) | Regulation 26(3) |
Derivative contract | Regulation 8 |
F7. . . | F7. . . |
F8. . . | F8. . . |
F9. . . | F9. . . |
[F10Distribution | Regulation 15(1)(b)] |
F9. . . | F9. . . |
Distribution date | Regulation 15(4) |
[F5Distribution income (in Part 4B) | Regulation 69Z56(1)(a)] |
Distribution period | Regulation 15(2) |
[F5Diversely owned AIF | Regulation 14E(2)] |
Dividend distribution | Regulation 22(3) |
F11. . . | F11. . . |
[F10Elective FINROF (in Part 6A) | Regulation 85F] |
[F4Entry (in Part 4A) | Regulation 69C(1)] |
[F5Entry (in Part 4B) | Regulation 69Z44] |
[F4Excessive holding (in Part 4A) | Regulation 69Z13(3)] |
Exchanged units (in Chapter 2 of Part 6) | Regulation 78(7) |
[F4Existing company notice (in Part 4A) | Regulation 69O(6)] |
[F5Existing fund application (in Part 4B) | Regulation 69Z49(5)] |
F12. . . | F12. . . |
[F10FINROF (in Part 6A) | Regulation 85A] |
[F5Fund documents | Regulation 9A(10)] |
[F4Future company notice (in Part 4A) | Regulation 69O(6)] |
[F5Future fund application (in Part 4B) | Regulation 69Z49(5)] |
[F4F (post-cessation) (in Part 4A) | Regulation 69C(3)(d)] |
[F4F (pre-entry) (in Part 4A) | Regulation 69C(3)(a)] |
[F4F (residual) (in Part 4A) | Regulation 69C(3)(c)] |
[F4F (tax-exempt) (in Part 4A) | Regulation 69C(3)(b)] |
[F4Genuine diversity of ownership condition F13... | Regulation [F149A]] |
[F10Gross asset value (in Part 6A) | Regulation 85C] |
[F4Holder of excessive rights (in Part 4A) | Regulation 69Z13] |
[F10Income allocation | Regulation 15(1)(a)] |
[F5Information notice (in Part 4B) | Regulation 69Z67(2)] |
[F5Instrument constituting the fund | Regulation 6(7)] |
[F15instrument constituting the scheme | regulation [F166(7)]] |
Interest distribution | Regulation 18(3) |
[F10Investment condition (in Part 6A) | Regulation 85D] |
[F5Investment transaction | Regulation 14E(5)] |
Investments | Regulation 8 |
F17. . . | F17. . . |
Legal owner | Regulation 6(1) |
[F4Loan creditor condition (in Part 4A) | Regulation 69M] |
[F5Loan creditor condition (in Part 4B) | Regulation 69Z47] |
Manager | Regulation 6(3) |
F18. . . | F18. . . |
F19. . . | F19. . . |
Net asset value | Regulation 8 |
[F4Net income (in Part 4A) | Regulation 69Z] |
[F4Net income of F (residual) (in Part 4A) | Regulation 69Z2] |
[F4Net income of F (tax-exempt) (in Part 4A) | Regulation 69Z1] |
[F4Newly qualified company (in Part 4A) | Regulation 69N(5)] |
F20. . . | F20. . . |
[F21Non-reporting fund | Regulation 8] |
F20. . . | F20. . . |
[F21Offshore fund | Regulation 8] |
F20. . . | F20. . . |
[F21Offshore Funds Regulations | Regulation 8] |
Open-ended investment company | Regulation 4 |
Owner of shares | Regulation 8 |
[F4PAIF distribution (dividends) (in Part 4A) | Regulation 69Z17(3)] |
[F4PAIF distribution (interest) (in Part 4A) | Regulation 69Z16(3)] |
Participant | Regulation 6(6) |
[F4Pre-distribution amount (in Part 4A) | Regulation 69Z3] |
Pre-transfer accounting period (in Chapter 2 of Part 6) | Regulation 79(1) |
[F4Property AIF | Regulation 69A(2)] |
[F5Property condition (in Part 4B) | Regulation 69Z46] |
[F5Property business income (in Part 4B) | Regulation 69Z56(1)(c)] |
[F4Property income distribution | Regulation 69Z15(4)] |
[F4Property investment business (in Part 4A) | Regulation 69F(1)] |
[F5Property investment income (in Part 4B) | Regulation 69Z56(1)(b)] |
[F4Property rental business (in Part 4A) | Regulation 69H(1)] |
F9. . . | F9. . . |
[F10Prospectus | Regulation 8] |
[F4Qualifying certificate | Regulation 35] |
Qualified investor scheme | Regulation [F2214B(4)] |
Qualifying investments | Regulation 20 |
Qualifying units (in another authorised investment fund) (in Part 3) | Regulation 21(3) |
[F5Refusal notice (in Part 4B) | Regulation 69Z52(1)] |
[F4Relevant distribution (in Chapter 6 of Part 4A) | Regulation 69Z29(1)(b)] |
Relevant period (in Part 3) | Regulation 19(2) |
[F21Reportable income | Regulation 8] |
Reporting date | Regulation 8 |
F20. . . | F20. . . |
[F21Reporting fund | Regulation 8] |
[F23reputable intermediary condition (in Part 4) | Regulation 27] |
[F23residence condition (in Part 4) | Regulation 30] |
Residence declaration | Regulation 8 |
Scheme property | Regulation 6(2) |
Securities (in Part 3) | Regulation 21(2) |
[F4Specified accounting period (in Part 4A) | Regulation 69Q(2)] |
[F5Specified accounting period (in Part 4B) | Regulation 69Z51(2)] |
F24. . . | F24. . . |
[F10Statement of Recommended Practice | Regulation 8] |
Target trust (in Chapter 2 of Part 6) | Regulation 78(7) |
[F5Tax Elected Fund | Regulation 69Z42(2)] |
Tax year | Regulation 8 |
[F5TEF conditions (in Part 4B) | Regulation 69Z45(a)] |
[F5TEF distribution (dividend) (in Part 4B) | Regulation 69Z60(3)] |
[F5TEF distribution (non-dividend) | Regulation 69Z61(3)] |
[F4Termination notice (in Part 4A) | Regulation 69Z37(1)] |
[F5Termination notice (in Part 4B) | Regulation 69Z70(1)] |
Transfer date (in Chapter 2 of Part 6) | Regulation 78(7) |
[F4UK-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
F4Words in Sch. Pt. 2 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 7
F5Words 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)
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)(i)
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)(ii)
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)(iii)
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) Regulations 2010 (S.I. 2010/294), regs. 1(1), 22(2)(a)
F10Words 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)
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)(iv)
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 No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(v)
F13Words 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)
F14Word 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)
F15Words 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)
F16Word 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)
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)(vi)
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)(vii)
F19Words 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)
F20Words 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)
F21Words 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)
F22Words 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)
F23Words 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
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)(ix)
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