Statutory Instruments

2013 No. 2994

Income Tax

Corporation Tax

The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013

Made

27th November 2013

Laid before the House of Commons

28th November 2013

Coming into force in accordance with regulation 1(1)

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

(1)

2005 c. 22, section 18 was amended by paragraph 136 of Schedule 46 to the Finance Act 2013 (c. 29).