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The Authorised Investment Funds (Tax) Regulations 2006

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Status:

Point in time view as at 31/07/2017.

Changes to legislation:

There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006, Section 14ZB. Help about Changes to Legislation

[F1Treatment of disposal of interest in non-reporting fundU.K.

This section has no associated Explanatory Memorandum

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.]

Textual Amendments

F1Regs. 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)

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