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The Authorised Investment Funds (Tax) (Amendment) Regulations 2010
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Transitional provisions relating to entry into the FINROF regime: the first case
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25.—(1) This regulation applies to an authorised investment fund which, on 6th March 2010, is investing more than 20% of its gross asset value in non-reporting funds.
(2) Part 6A of the principal Regulations (inserted by these Regulations) applies to such an authorised investment fund from 6th July 2010.
(3) But if the authorised investment fund satisfies the requirements of paragraph (1) on 6th July 2010 that date shall, for the purposes of regulation 85G(a) (entry into FINROF regime: the basic rule) of the principal Regulations (inserted by these Regulations), be treated as the date from which the authorised investment fund first met the investment condition in regulation 85D of the principal Regulations (inserted by these Regulations)
(4) In this regulation “gross asset value” and “non-reporting fund” have the meanings given in regulation 85C of the principal Regulations (inserted by these Regulations).
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