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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)]
[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

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

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)
[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 directorRegulation 8
Authorised investment fundsRegulation 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 schemeRegulation 8
CommissionersRegulation 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 relationshipRegulation 8
[F9Dedicated feeder fund Regulation 69C(4)]
Deduction obligation (in Part 4)Regulation 26(3)
Derivative contractRegulation 8
F10. . .F10. . .
F11. . .F11. . .
F12. . .F12. . .
[F13Distribution Regulation 15(1)(b)]
F12. . .F12. . .
Distribution dateRegulation 15(4)
[F7Distribution income (in Part 4B)Regulation 69Z56(1)(a)]
Distribution periodRegulation 15(2)
[F7Diversely owned AIFRegulation 14E(2)]
Dividend distributionRegulation 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 documentsRegulation 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 allocationRegulation 15(1)(a)]
[F7Information notice (in Part 4B)Regulation 69Z67(2)]
[F7Instrument constituting the fundRegulation 6(7)]
[F18instrument constituting the scheme regulation [F196(7)]]
Interest distributionRegulation 18(3)
[F13Investment condition (in Part 6A)Regulation 85D]
F20. . .F20. . .
InvestmentsRegulation 8
F21. . .F21. . .
Legal ownerRegulation 6(1)
[F6Loan creditor condition (in Part 4A)Regulation 69M]
[F7Loan creditor condition (in Part 4B)Regulation 69Z47]
ManagerRegulation 6(3)
F22. . .F22. . .
F23. . .F23. . .
Net asset valueRegulation 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)]
F24. . .F24. . .
[F25Non-reporting fund Regulation 8]
F24. . .F24. . .
[F25Offshore fundRegulation 8]
F24. . .F24. . .
[F25Offshore Funds RegulationsRegulation 8]
Open-ended investment companyRegulation 4
Owner of sharesRegulation 8
[F6PAIF distribution (dividends) (in Part 4A) Regulation 69Z17(3)]
[F6PAIF distribution (interest) (in Part 4A)Regulation 69Z16(3)]
ParticipantRegulation 6(6)
[F6Pre-distribution amount (in Part 4A)Regulation 69Z3]
Pre-transfer accounting period (in Chapter 2 of Part 6)Regulation 79(1)
[F6Property AIFRegulation 69A(2)]
[F7Property condition (in Part 4B)Regulation 69Z46]
[F7Property business income (in Part 4B)Regulation 69Z56(1)(c)]
[F6Property income distributionRegulation 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. . .
[F13ProspectusRegulation 8]
[F6Qualifying certificateRegulation 35]
Qualified investor schemeRegulation [F2614B(4)]
Qualifying investmentsRegulation 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)
[F25Reportable incomeRegulation 8]
Reporting dateRegulation 8
F24. . .F24. . .
[F25Reporting fundRegulation 8]
[F27reputable intermediary condition (in Part 4) Regulation 27]
[F27residence condition (in Part 4) Regulation 30]
Residence declarationRegulation 8
Scheme propertyRegulation 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)]
F28. . .F28. . .
[F13Statement of Recommended PracticeRegulation 8]
Target trust (in Chapter 2 of Part 6)Regulation 78(7)
[F7Tax Elected FundRegulation 69Z42(2)]
Tax yearRegulation 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-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

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)

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)

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 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)

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)(viii)

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) Regulations 2011 (S.I. 2011/244), regs. 1(1), 7(2)(a) (with reg. 8)

F25Words 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)

F26Words 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 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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