- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Authorised Investment Funds (Tax) Regulations 2006
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- Offerynnau Statudol y Deyrnas Unedig
- 2006 No. 964
- Schedules only
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SCHEDULEAbbreviations and Defined Expressions
PART 1Abbreviations 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) |
| 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) |
PART 2Index 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) |
| Authorised (in relation to unit trust schemes) | Regulation 5(2) |
| Authorised corporate director | Regulation 8 |
| Authorised investment funds | Regulation 3 |
| Capital profits, gains or losses (in Part 2) | Regulation 12 |
| Chargeable measuring date (in Chapter 4 of Part 4) | Regulation 56(2) |
| 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) |
| Creditor relationship | Regulation 8 |
| Deduction obligation (in Part 4) | Regulation 26(3) |
| Derivative contract | Regulation 8 |
| Difference in value (in Chapter 4 of Part 4) | Regulation 55(2) |
| Disposal (in Chapter 4 of Part 4) | Regulation 59 |
| Distribution | Regulation 15(1) |
| Distribution accounts | Regulation 15(3) |
| Distribution date | Regulation 15(4) |
| Distribution period | Regulation 15(2) |
| Dividend distribution | Regulation 22(3) |
| Earlier measuring date (in Chapter 4 of Part 4) | Regulation 55(2) |
| Exchanged units (in Chapter 2 of Part 6) | Regulation 78(7) |
| First measuring date (in Chapter 4 of Part 4) | Regulation 64 |
| Interest distribution | Regulation 18(3) |
| Investments | Regulation 8 |
| Later measuring date (in Chapter 4 of Part 4) | Regulation 55(2) |
| Legal owner | Regulation 6(1) |
| Manager | Regulation 6(3) |
| Market value (in Chapter 4 of Part 4) | Regulation 55(4) and (5) |
| Measuring date (in Chapter 4 of Part 4) | Regulation 55 |
| Net asset value | Regulation 8 |
| Open-ended investment company | Regulation 4 |
| Owner of shares | Regulation 8 |
| Participant | Regulation 6(6) |
| Pre-transfer accounting period (in Chapter 2 of Part 6) | Regulation 79(1) |
| Qualifying certificate | Regulation 35 |
| Qualified investor scheme | Regulation 53(3) |
| Qualifying investments | Regulation 20 |
| Qualifying units (in another authorised investment fund) (in Part 3) | Regulation 21(3) |
| Relevant period (in Part 3) | Regulation 19(2) |
| Reporting date | Regulation 8 |
| Residence declaration | Regulation 8 |
| Scheme property | Regulation 6(2) |
| Securities (in Part 3) | Regulation 21(2) |
| Substantial QIS holding (in Chapter 4 of Part 4) | Regulation 54 |
| Target trust (in Chapter 2 of Part 6) | Regulation 78(7) |
| Tax year | Regulation 8 |
| Transfer date (in Chapter 2 of Part 6) | Regulation 78(7) |
| 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) |
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