The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2010
1Citation, commencement and effect
2Amendments to the Authorised Investment Funds (Tax) Regulations 2006
3Amendment of regulation 13 (treatment of interest distributions for purposes of loan relationships)
4Amendment of regulation 48 (general)
5Insertion of regulations 48A and 48B
6Omission of regulation 52 (repayments of tax)
7Omission of regulation 52A (companies carrying on general insurance business: treatment of certain amounts of tax as foreign tax)
8Amendment of the Schedule (abbreviations and defined expressions)

2010 No. 1642

Income Tax
Corporation Tax

The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2010

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 20051.