The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2011 No. 2192

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Amendment of the Authorised Investment Funds (Tax) Regulations 2006

4. 3. Amendment of regulation 9A (the genuine diversity of ownership condition)

5. 4. Insertion of new regulation 14ZD (index tracking funds)

6. 5. Amendment of regulation 20 (meaning of “qualifying investments”)

7. 6. Amendment of regulation 69F (meaning of “property investment business”)

8. 7. Consequential amendment

9. Signature

10. Explanatory Note