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The Authorised Investment Funds (Tax) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 964
- PART4A
- CHAPTER2
- Conditions of membership of...
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Changes over time for: Cross Heading: Conditions of membership of the Property AIF regime
Version Superseded: 01/09/2009
Alternative versions:
- 06/04/2008- Amendment
- 01/01/2009- Amendment
- 01/01/2009
Point in time - 01/09/2009- Amendment
Status:
Point in time view as at 01/01/2009.
Changes to legislation:
There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006, Cross Heading: Conditions of membership of the Property AIF regime.
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[F1Conditions of membership of the Property AIF regimeU.K.
Textual Amendments
F1Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5
Conditions for this Part to apply to companyU.K.
69D. In order for this Part to apply to an open-ended investment company in respect of an accounting period, the following conditions must be met—
(a)the property investment business condition (see regulation 69E);
(b)the genuine diversity of ownership condition (see regulation 69J);
(c)the corporate ownership condition (see regulation 693K);
(d)the loan creditor condition (see regulation 694M);
(e)the balance of business conditions (see regulation 69N); and
(f)the notification condition (see regulation 69O).
[F2Conditions for this Part to apply to a company where the company is also a qualified investor schemeU.K.
69DA. Where an open-ended investment company—
(a)is also a qualified investor scheme (see regulation 14C); and
(b)meets the genuine diversity of ownership condition in regulation 14B for an accounting period,
the company shall be treated as also meeting the genuine diversity of ownership condition in regulation 69J for the accounting period, even if it would not otherwise do so.]]
Textual Amendments
F2Reg. 69DA inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 18
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