1.—(1) These Regulations may be cited as the Authorised Investment Funds (Tax) (Amendment) Regulations 2015 and come into force on 26th March 2015.
(2) The amendments made by these Regulations have effect for accounting periods beginning on or after that date.
(3) For the purposes of paragraph (2), an accounting period beginning before and ending on or after that date is to be treated for the purposes of these Regulations as if so much of the period as falls before that date, and so much of the period as falls on or after that date, were separate accounting periods.