The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 No. 2036

Amendment of regulation 8

5.  In regulation 8 (general interpretation) insert at the appropriate place—

““connected person” has the meaning given in—

(a)

sections 993 and 994 of ITA 2007 (connected persons)(1) in the case of a person chargeable to income tax, and

(b)

section 839 of ICTA (connected persons)(2) in the case of a person chargeable to corporation tax;”.

(1)

ITA 2007 is an abbreviation for the Income Taxes Act 2007 provided for in Part 1 of the Schedule to the principal Regulations.

(2)

ICTA is an abbreviation for the Income and Corporation Taxes Act 1988 (c. 1) provided for in Part 1 of the Schedule to the principal Regulations. Section 839 was amended by paragraph 20 of Schedule 17 to the Finance Act 1995 (c. 4), paragraph 25 of Schedule 13 to the Finance Act 2006 (c. 25) and paragraph 223 of Schedule 1 to the Income Tax Act 2007 and by S.I. 1988/745 and 2005/3229.