SCHEDULEAbbreviations and Defined Expressions
PART 1Abbreviations of Acts
TMA 1970 | The Taxes Management Act 1970 (c. 9). |
ICTA | The Income and Corporation Taxes Act 1988 (c. 1) |
TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12) |
F1FA 1993 | The Finance Act 1993 (c. 34) |
F1FA 1994 | The Finance Act 1994 (c. 9) |
FA 1996 | The Finance Act 1996 (c. 8) |
FISMA 2000 | The Financial Services and Markets Act 2000 (c. 8) |
FA 2002 | The Finance Act 2002 (c. 23). |
ITEPA 2003 | The Income Tax (Earnings and Pensions) Act 2003 (c. 1) |
ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005 (c. 5) |
F1FA 2006 | The Finance Act 2006 (c. 25) |
F1ITA 2007 | The Income Tax Act 2007 (c. 3) |
F2CTA 2009 | The Corporation Tax Act 2009 (c. 4) |
F3TIOPA 2010 | The Taxation (International and Other Provisions) Act 2010 (c. 8) |
F4FA 2012 | The Finance Act 2012 (c. 14) |
PART 2Index of expressions defined or otherwise explained in these Regulations
Accumulation unit | Regulation 6(5) |
Acquiring company (in Chapter 2 of Part 6) | Regulation 78(7) |
Alternative finance arrangements (in Part 3) | Regulation 21(11) |
F5Applicant (in Part 4A) | Regulation 69O(6) |
F6Applicant (in Part 4B) | Regulation 69Z49(5) |
F6Application (in Part 4B) | Regulation 69Z49(5) |
Authorised (in relation to unit trust schemes) | Regulation 5(2) |
Authorised corporate director | Regulation 8 |
Authorised investment funds | Regulation 3 |
F5Balance of business conditions (in Part 4A) | Regulation 69N |
F5Body corporate (in Part 4A) | Regulation 69L(6) |
Capital profits, gains or losses (in Part 2) | Regulation 12 |
F5Cessation (in Part 4A) | Regulation 69C(2) |
F6Cessation (in Part 4B) | Regulation 69Z44 |
F7. . . | F7. . . |
Collective investment scheme | Regulation 8 |
Commissioners | Regulation 8 |
Consideration shares (in Chapter 2 of Part 6) | Regulation 78(7) |
Contract for differences (in Part 3) | Regulation 21(9) |
F5Corporate ownership condition (in Part 4A) | Regulation 69K |
Creditor relationship | Regulation 8 |
F8Dedicated feeder fund | Regulation 69C(4) |
Deduction obligation (in Part 4) | Regulation 26(3) |
Derivative contract | Regulation 8 |
F9. . . | F9. . . |
F10. . . | F10. . . |
F11. . . | F11. . . |
F12Distribution | Regulation 15(1)(b) |
F11. . . | F11. . . |
Distribution date | Regulation 15(4) |
F6Distribution income (in Part 4B) | Regulation 69Z56(1)(a) |
Distribution period | Regulation 15(2) |
F6Diversely owned AIF | Regulation 14E(2) |
Dividend distribution | Regulation 22(3) |
F13. . . | F13. . . |
F12Elective FINROF (in Part 6A) | Regulation 85F |
F5Entry (in Part 4A) | Regulation 69C(1) |
F6Entry (in Part 4B) | Regulation 69Z44 |
F5Excessive holding (in Part 4A) | Regulation 69Z13(3) |
Exchanged units (in Chapter 2 of Part 6) | Regulation 78(7) |
F5Existing company notice (in Part 4A) | Regulation 69O(6) |
F6Existing fund application (in Part 4B) | Regulation 69Z49(5) |
F14. . . | F14. . . |
F12FINROF (in Part 6A) | Regulation 85A |
F6Fund documents | Regulation 9A(10) |
F5Future company notice (in Part 4A) | Regulation 69O(6) |
F6Future fund application (in Part 4B) | Regulation 69Z49(5) |
F5F (post-cessation) (in Part 4A) | Regulation 69C(3)(d) |
F5F (pre-entry) (in Part 4A) | Regulation 69C(3)(a) |
F5F (residual) (in Part 4A) | Regulation 69C(3)(c) |
F5F (tax-exempt) (in Part 4A) | Regulation 69C(3)(b) |
Regulation F169A | |
F12Gross asset value (in Part 6A) | Regulation 85C |
F5Holder of excessive rights (in Part 4A) | Regulation 69Z13 |
F12Income allocation | Regulation 15(1)(a) |
F6Information notice (in Part 4B) | Regulation 69Z67(2) |
F6Instrument constituting the fund | Regulation 6(7) |
F17instrument constituting the scheme | regulation F186(7) |
Interest distribution | Regulation 18(3) |
F12Investment condition (in Part 6A) | Regulation 85D |
F6Investment transaction | Regulation 14E(5) |
Investments | Regulation 8 |
F19. . . | F19. . . |
Legal owner | Regulation 6(1) |
F5Loan creditor condition (in Part 4A) | Regulation 69M |
F6Loan creditor condition (in Part 4B) | Regulation 69Z47 |
Manager | Regulation 6(3) |
F20. . . | F20. . . |
F21. . . | F21. . . |
Net asset value | Regulation 8 |
F5Net income (in Part 4A) | Regulation 69Z |
F5Net income of F (residual) (in Part 4A) | Regulation 69Z2 |
F5Net income of F (tax-exempt) (in Part 4A) | Regulation 69Z1 |
F5Newly qualified company (in Part 4A) | Regulation 69N(5) |
F22. . . | F22. . . |
F23Non-reporting fund | Regulation 8 |
F22. . . | F22. . . |
F23Offshore fund | Regulation 8 |
F22. . . | F22. . . |
F23Offshore Funds Regulations | Regulation 8 |
Open-ended investment company | Regulation 4 |
Owner of shares | Regulation 8 |
F5PAIF distribution (dividends) (in Part 4A) | Regulation 69Z17(3) |
F5PAIF distribution (interest) (in Part 4A) | Regulation 69Z16(3) |
Participant | Regulation 6(6) |
F5Pre-distribution amount (in Part 4A) | Regulation 69Z3 |
Pre-transfer accounting period (in Chapter 2 of Part 6) | Regulation 79(1) |
F5Property AIF | Regulation 69A(2) |
F6Property condition (in Part 4B) | Regulation 69Z46 |
F6Property business income (in Part 4B) | Regulation 69Z56(1)(c) |
F5Property income distribution | Regulation 69Z15(4) |
F5Property investment business (in Part 4A) | Regulation 69F(1) |
F6Property investment income (in Part 4B) | Regulation 69Z56(1)(b) |
F5Property rental business (in Part 4A) | Regulation 69H(1) |
F11. . . | F11. . . |
F12Prospectus | Regulation 8 |
F5Qualifying certificate | Regulation 35 |
Qualified investor scheme | Regulation F2414B(4) |
Qualifying investments | Regulation 20 |
Qualifying units (in another authorised investment fund) (in Part 3) | Regulation 21(3) |
F6Refusal notice (in Part 4B) | Regulation 69Z52(1) |
F5Relevant distribution (in Chapter 6 of Part 4A) | Regulation 69Z29(1)(b) |
Relevant period (in Part 3) | Regulation 19(2) |
F23Reportable income | Regulation 8 |
Reporting date | Regulation 8 |
F22. . . | F22. . . |
F23Reporting fund | Regulation 8 |
F25reputable intermediary condition (in Part 4) | Regulation 27 |
F25residence condition (in Part 4) | Regulation 30 |
Residence declaration | Regulation 8 |
Scheme property | Regulation 6(2) |
Securities (in Part 3) | Regulation 21(2) |
F5Specified accounting period (in Part 4A) | Regulation 69Q(2) |
F6Specified accounting period (in Part 4B) | Regulation 69Z51(2) |
F26. . . | F26. . . |
F12Statement of Recommended Practice | Regulation 8 |
Target trust (in Chapter 2 of Part 6) | Regulation 78(7) |
F6Tax Elected Fund | Regulation 69Z42(2) |
Tax year | Regulation 8 |
F6TEF conditions (in Part 4B) | Regulation 69Z45(a) |
F6TEF distribution (dividend) (in Part 4B) | Regulation 69Z60(3) |
F6TEF distribution (non-dividend) | Regulation 69Z61(3) |
F5Termination notice (in Part 4A) | Regulation 69Z37(1) |
F6Termination notice (in Part 4B) | Regulation 69Z70(1) |
Transfer date (in Chapter 2 of Part 6) | Regulation 78(7) |
F5UK-REIT | Regulation 69F(2). |
Umbrella company | Regulation 7(1) |
Umbrella scheme | Regulation 7(4) |
Underlying subject matter (in Part 3) | Regulation 21(6) |
Unit holder | Regulation 5(3) |
Unit trust scheme | Regulation 5(1) |
Units | Regulation 6(4) |
The whole of the scheme property of an authorised unit trust that is available for transfer (in Chapter 2 of Part 6) | Regulation 78(7) |