The Authorised Investment Funds (Tax) Regulations 2006 No. 964

PART 2 U.K. THE TAX TREATMENT OF AUTHORISED INVESTMENT FUNDS

[F1 Authorised investment funds having interests in offshore non-reporting funds U.K.

Textual Amendments

F1 Regs. 14ZA-14ZC and cross-heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/244), regs. 1(1), 4 (with reg. 8)

Treatment of disposal of interest in non-reporting fund U.K.

14ZB.   No tax shall be charged on the authorised investment fund under regulation 17 of the Offshore Funds Regulations on the disposal by the authorised investment fund of an asset which is an interest in a non-reporting fund at the time of the disposal.]