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Changes over time for: Cross Heading: Conditions of membership of the Tax Elected Funds regime
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/09/2009.
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 Tax Elected Funds regime.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[Conditions of membership of the Tax Elected Funds regimeU.K.
Conditions for this Part to apply to fundU.K.
69Z45. In order for this Part to apply to an authorised investment fund in respect of an accounting period—
(a)the following conditions (the “TEF conditions”) must be met—
(i)the property condition (see regulation 69Z46);
(ii)the genuine diversity of ownership condition (see regulation 9A);
(iii)the loan creditor condition (see regulation 694Z47); and
(iv)the scheme documentation condition (see regulation 69Z48); and
(b)an application for this Part to apply must be accepted by HM Revenue and Customs (see regulations 69Z49 to 69Z53).]
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