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The Authorised Investment Funds (Tax) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 964
- PART 4B
- CHAPTER 2
- Conditions of membership of...
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Changes over time for: Cross Heading: Conditions of membership of the Tax Elected Funds regime
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- 01/09/2009- Amendment
- 01/09/2009
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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.
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[F1Conditions of membership of the Tax Elected Funds regimeU.K.
Textual Amendments
F1Pt. 4B inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 24
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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