The Authorised Investment Funds (Tax) Regulations 2006

Structure of this PartU.K.

This section has no associated Explanatory Memorandum

24.  The structure of this Part of these Regulations is as follows—

  • this Chapter contains preliminary provisions;

  • Chapter 2 contains provisions relating to the tax treatment of participants chargeable to income tax;

  • Chapter 3 contains provisions relating to the tax treatment of participants chargeable to corporation tax;

  • F1...

Textual Amendments