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The Authorised Investment Funds (Tax) Regulations 2006

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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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