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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Point in time view as at 31/07/2017.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.
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.
[Treatment 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.]
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