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There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006.
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PART 2 THE TAX TREATMENT OF AUTHORISED INVESTMENT FUNDS
Loan relationships and derivative contracts: exclusion of capital profits, gains or losses
Loan relationships: treatment of Interest distributions and deficits
Authorised investment funds having interests in offshore non-reporting funds
Treatments applying to authorised investment funds with specific investment purposes
14A.Authorised investment funds with limited investment powers – stamp duty reserve tax
PART 3 DISTRIBUTIONS MADE BY AUTHORISED INVESTMENT FUNDS
PART 4 THE TREATMENT OF PARTICIPANTS IN AUTHORISED INVESTMENT FUNDS
CHAPTER 3 PARTICIPANTS CHARGEABLE TO CORPORATION TAX
48A.Income treated as an annual payment treated as foreign income
51.Participants chargeable to corporation tax: holdings in qualified investor schemes where scheme does not meet the genuine diversity of ownership condition
52A.Companies carrying on general insurance business: treatment of certain amounts of tax as foreign tax
52B.Diversely owned AIFs and financial traders: treatment of shares and units
52C.Financial traders: amounts to be brought into account in respect of shares or units held in diversely owned AIFs
CHAPTER 4 CHARGE TO TAX ON SUBSTANTIAL QIS HOLDINGS IN QUALIFIED INVESTOR SCHEMES
CHAPTER 2 ENTRY INTO AND MEMBERSHIP OF THE PROPERTY AIF REGIME
CHAPTER 3 THE TAX TREATMENT OF PROPERTY AIFS
CHAPTER 5 THE TREATMENT OF PARTICIPANTS IN PROPERTY AIFS
Treatment of distributions: liability to tax of participants
PART 6 FURTHER PROVISIONS RELATING TO AUTHORISED INVESTMENT FUNDS
PART 6A FUNDS INVESTING IN NON-REPORTING OFFSHORE FUNDS
CHAPTER 2 Entry into Funds Investing in Non-Reporting Offshore Fund (“FINROF”) regime
CHAPTER 3 Tax treatment of FINROFs and of participants in FINROFs
CHAPTER 7 Deduction of income gains in computing chargeable gains
PART 7 CONSEQUENTIAL AMENDMENTS AND MODIFICATIONS OF ENACTMENTS
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