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This is the original version (as it was originally made).
Structure of these Regulations
This section has no associated Explanatory Memorandum
2. 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.
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