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) |
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) |
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) |
Authorised (in relation to unit trust schemes) | Regulation 5(2) |
Authorised corporate director | Regulation 8 |
Authorised investment funds | Regulation 3 |
Capital profits, gains or losses (in Part 2) | Regulation 12 |
Chargeable measuring date (in Chapter 4 of Part 4) | Regulation 56(2) |
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) |
Creditor relationship | Regulation 8 |
Deduction obligation (in Part 4) | Regulation 26(3) |
Derivative contract | Regulation 8 |
Difference in value (in Chapter 4 of Part 4) | Regulation 55(2) |
Disposal (in Chapter 4 of Part 4) | Regulation 59 |
Distribution | Regulation 15(1) |
Distribution accounts | Regulation 15(3) |
Distribution date | Regulation 15(4) |
Distribution period | Regulation 15(2) |
Dividend distribution | Regulation 22(3) |
Earlier measuring date (in Chapter 4 of Part 4) | Regulation 55(2) |
Exchanged units (in Chapter 2 of Part 6) | Regulation 78(7) |
First measuring date (in Chapter 4 of Part 4) | Regulation 64 |
Interest distribution | Regulation 18(3) |
Investments | Regulation 8 |
Later measuring date (in Chapter 4 of Part 4) | Regulation 55(2) |
Legal owner | Regulation 6(1) |
Manager | Regulation 6(3) |
Market value (in Chapter 4 of Part 4) | Regulation 55(4) and (5) |
Measuring date (in Chapter 4 of Part 4) | Regulation 55 |
Net asset value | Regulation 8 |
Open-ended investment company | Regulation 4 |
Owner of shares | Regulation 8 |
Participant | Regulation 6(6) |
Pre-transfer accounting period (in Chapter 2 of Part 6) | Regulation 79(1) |
Qualifying certificate | Regulation 35 |
Qualified investor scheme | Regulation 53(3) |
Qualifying investments | Regulation 20 |
Qualifying units (in another authorised investment fund) (in Part 3) | Regulation 21(3) |
Relevant period (in Part 3) | Regulation 19(2) |
Reporting date | Regulation 8 |
Residence declaration | Regulation 8 |
Scheme property | Regulation 6(2) |
Securities (in Part 3) | Regulation 21(2) |
Substantial QIS holding (in Chapter 4 of Part 4) | Regulation 54 |
Target trust (in Chapter 2 of Part 6) | Regulation 78(7) |
Tax year | Regulation 8 |
Transfer date (in Chapter 2 of Part 6) | Regulation 78(7) |
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) |