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The Authorised Investment Funds (Tax) Regulations 2006

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This is the original version (as it was originally made).

SCHEDULEAbbreviations and Defined Expressions

PART 1Abbreviations of Acts

TMA 1970The Taxes Management Act 1970 (c. 9).
ICTAThe Income and Corporation Taxes Act 1988 (c. 1)
TCGA 1992The Taxation of Chargeable Gains Act 1992 (c. 12)
FA 1996The Finance Act 1996 (c. 8)
FISMA 2000The Financial Services and Markets Act 2000 (c. 8)
FA 2002The Finance Act 2002 (c. 23).
ITEPA 2003The Income Tax (Earnings and Pensions) Act 2003 (c. 1)
ITTOIA 2005The Income Tax (Trading and Other Income) Act 2005 (c. 5)

PART 2Index of expressions defined or otherwise explained in these Regulations

Accumulation unitRegulation 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 directorRegulation 8
Authorised investment fundsRegulation 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 schemeRegulation 8
CommissionersRegulation 8
Consideration shares (in Chapter 2 of Part 6)Regulation 78(7)
Contract for differences (in Part 3)Regulation 21(9)
Creditor relationshipRegulation 8
Deduction obligation (in Part 4)Regulation 26(3)
Derivative contractRegulation 8
Difference in value (in Chapter 4 of Part 4)Regulation 55(2)
Disposal (in Chapter 4 of Part 4)Regulation 59
DistributionRegulation 15(1)
Distribution accountsRegulation 15(3)
Distribution dateRegulation 15(4)
Distribution periodRegulation 15(2)
Dividend distributionRegulation 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 distributionRegulation 18(3)
InvestmentsRegulation 8
Later measuring date (in Chapter 4 of Part 4)Regulation 55(2)
Legal ownerRegulation 6(1)
ManagerRegulation 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 valueRegulation 8
Open-ended investment companyRegulation 4
Owner of sharesRegulation 8
ParticipantRegulation 6(6)
Pre-transfer accounting period (in Chapter 2 of Part 6)Regulation 79(1)
Qualifying certificateRegulation 35
Qualified investor schemeRegulation 53(3)
Qualifying investmentsRegulation 20
Qualifying units (in another authorised investment fund) (in Part 3)Regulation 21(3)
Relevant period (in Part 3)Regulation 19(2)
Reporting dateRegulation 8
Residence declarationRegulation 8
Scheme propertyRegulation 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 yearRegulation 8
Transfer date (in Chapter 2 of Part 6)Regulation 78(7)
Umbrella companyRegulation 7(1)
Umbrella schemeRegulation 7(4)
Underlying subject matter (in Part 3)Regulation 21(6)
Unit holderRegulation 5(3)
Unit trust schemeRegulation 5(1)
UnitsRegulation 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)

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