The Authorised Investment Funds (Tax) Regulations 2006

The non-liability conditionU.K.

The non-liability conditionU.K.

F134.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifying certificatesU.K.

F135.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The contents conditionU.K.

F136.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The supplier conditionU.K.

F137.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The time limit conditionU.K.

F138.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The continuing validity conditionU.K.

F139.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The qualifying circumstances conditionU.K.

F140.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The joint holding conditionU.K.

F141.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifying certificates valid for only part of jointly held accounts: introductoryU.K.

F142.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifying certificates valid for only part of jointly held accounts: the general ruleU.K.

F143.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifying certificates valid for only part of jointly held accounts: further provisionsU.K.

F144.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consequences of notice under regulation 39(6)U.K.

F145.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifying certificate not in writingU.K.

F146.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .