The Authorised Investment Funds (Tax) (Amendment) Regulations 2010

Statutory Instruments

2010 No. 294

Income Tax

Corporation Tax

Capital Gains Tax

The Authorised Investment Funds (Tax) (Amendment) Regulations 2010

Made

10th February 2010

Laid before the House of Commons

11th February 2010

Coming into force

6th March 2010

The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 2005(1) and sections 41(1) and 42 of the Finance Act 2008(2).

(1)

2005 c.22.

(2)

2008 c.9. Sections 41 and 42 were amended by paragraphs 1, 3 and 4 of Schedule 22 to the Finance Act 2009 (c.10).