Statutory Instruments

2015 No. 485

Corporation Tax

The Authorised Investment Funds (Tax) (Amendment) Regulations 2015

Made

4th March 2015

Laid before the House of Commons

5th March 2015

Coming into force

26th March 2015

The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3)(a) and (b) and 18(1) and (5) 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).