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

PART 3 U.K. DISTRIBUTIONS MADE BY AUTHORISED INVESTMENT FUNDS

Preliminary U.K.

Funds excluded from the ambit of this Part U.K.

16.  This Part does not apply to an authorised investment fund if the fund—

(a) is a registered pension scheme within the meaning of Part 4 of the Finance Act 2004 M1 , or

(b) is treated, under paragraph 1(1) of Schedule 36 to that Act, as having become such a scheme.

Marginal Citations

M1 2004 c. 12.