The structure of these Regulations is as follows—

• this Part contains preliminary provisions and provides for interpretation;

• Part 2 deals with the tax treatment of authorised investment funds;

• Part 3 deals with distributions made by authorised investment funds;

• Part 4 deals with the treatment of participants in authorised investment funds;

• Part 5 deals with compliance;

• Part 6 contains further provisions relating to authorised investment funds;

• Part 7 contains consequential amendments and modifications of enactments; and

• Part 8 contains final provisions.