The Authorised Investment Funds (Tax) Regulations 2006

General modification: holder of unit in authorised unit trust

104

• (1) The modifications specified in this regulation are that references, however expressed, in TCGA 1992 to the holder of a unit within regulation 102(1) (other than references in a definition of a unit holder) have effect as if they included references to the owner of a share in the open-ended investment company concerned.

• (2) Paragraph (1) does not apply—

• (a) to section 99(1) (application of Act to unit trust scheme),

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) to section 272(5) (valuation of rights of unit holders), or

• (d) to references in provisions which include reference, whether made expressly or by implication, to shares in, or an owner of shares in, an open-ended investment company.

Specific modifications of TCGA 1992

Modification of section 99 of TCGA 1992

105

In section 99 of TCGA 1992 (application of Act to unit trust schemes) , in subsection (2), the words “ sections 99A and 99AA ” are treated as substituted for “section 99A”.

Insertion of section 99AA of TCGA 1992

106

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Modification of section 170 of TCGA 1992

107

In section 170 of TCGA 1992 (groups of companies: interpretation), after subsection (4), the following subsection is treated as inserted—

(4A) An open-ended investment company cannot be the principal company of a group.

Modifications of section 272 of TCGA 1992

108

• (1) Section 272 of TCGA 1992 (valuation: general) is modified as follows.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) After subsection (5) the following subsection is treated as inserted—

(5AA) In this Act “market value” in relation to shares of a given class in an open-ended investment company the prices of which are published regularly by the authorised corporate director of that company (whether or not those shares are also quoted in The Stock Exchange Daily Official List) shall mean an amount equal to the price so published on the relevant date, or if no price was published on that date, on the latest date before that date.

Modifications of section 288 of TCGA 1992

109

• (1) Section 288 of TCGA 1992 (interpretation) is modified as follows.

• (2) In subsection (1)—

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) the following definitions are treated as inserted at the appropriate places in alphabetical order—

• “authorised corporate director” has the meaning given in regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see regulation 8 of the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/[abcd]));

• “open-ended investment company” has the meaning given in regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see regulation 4 of the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/[abcd]));

• “owner of shares” has the meaning given in regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see regulation 8 of the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/[abcd]));

Modification of Schedule A1 to TCGA 1992

110

In Schedule A1 to TCGA 1992 (application of taper relief), in paragraph 16(2) (special rules for postponed gains) , at the end of paragraph (f) the word “ , or ” is treated as added and the following paragraph is then also treated as added—

(g) regulations 67(4) and 68(4) of the Authorised Investment Funds (Tax) Regulations 2006.

PART 8 — FINAL PROVISIONS

Instruments revoked

111

The following statutory instruments are revoked—

• The Open-ended Investment Companies (Tax) Regulations 1997 ;

• The Open-ended Investment Companies (Tax) (Amendment) Regulations 1997 ;

• The Open-ended Investment Companies (Tax) (Amendment) Regulations 2002 ;

• The Open-ended Investment Companies (Tax) (Amendment) Regulations 2003 .

SCHEDULE — Abbreviations and Defined Expressions

PART 1 — Abbreviations of Acts

TMA 1970	The Taxes Management Act 1970 (c. 9).
ICTA	The Income and Corporation Taxes Act 1988 (c. 1)
TCGA 1992	The Taxation of Chargeable Gains Act 1992 (c. 12)
FA 1993	The Finance Act 1993 (c. 34)
FA 1994	The Finance Act 1994 (c. 9)
FA 1996	The Finance Act 1996 (c. 8)
FISMA 2000	The Financial Services and Markets Act 2000 (c. 8)
FA 2002	The Finance Act 2002 (c. 23).
ITEPA 2003	The Income Tax (Earnings and Pensions) Act 2003 (c. 1)
ITTOIA 2005	The Income Tax (Trading and Other Income) Act 2005 (c. 5)
FA 2006	The Finance Act 2006 (c. 25)
ITA 2007	The Income Tax Act 2007 (c. 3)
CTA 2009	The Corporation Tax Act 2009 (c. 4)
CTA 2010	The Corporation Tax Act 2010 (c. 4)
TIOPA 2010	The Taxation (International and Other Provisions) Act 2010 (c. 8)
FA 2012	The Finance Act 2012 (c. 14)

PART 2 — Index of expressions defined or otherwise explained in these Regulations

Accumulation unit	Regulation 6(5)
Acquiring company (in Chapter 2 of Part 6)	Regulation 78(7)
Alternative finance arrangements (in Part 3)	Regulation 21(11)
Applicant (in Part 4A)	Regulation 69O(6)
Applicant (in Part 4B)	Regulation 69Z49(5)
Application (in Part 4B)	Regulation 69Z49(5)
Authorised (in relation to unit trust schemes)	Regulation 5(2)
Authorised corporate director	Regulation 8
Authorised investment funds	Regulation 3
Balance of business conditions (in Part 4A)	Regulation 69N
Body corporate (in Part 4A)	Regulation 69L(6)
Capital profits, gains or losses (in Part 2)	Regulation 12
Cessation (in Part 4A)	Regulation 69C(2)
Cessation (in Part 4B)	Regulation 69Z44
. . .	. . .
Collective investment scheme	Regulation 8
Commissioners	Regulation 8
Consideration shares (in Chapter 2 of Part 6)	Regulation 78(7)
Contract for differences (in Part 3)	Regulation 21(9)
Corporate ownership condition (in Part 4A)	Regulation 69K
Creditor relationship	Regulation 8
Dedicated feeder fund	Regulation 69C(4)
Deduction obligation (in Part 4)	Regulation 26(3)
Derivative contract	Regulation 8
. . .	. . .
. . .	. . .
. . .	. . .
Distribution	Regulation 15(1)(b)
. . .	. . .
Distribution date	Regulation 15(4)
Distribution income (in Part 4B)	Regulation 69Z56(1)(a)
Distribution period	Regulation 15(2)
Diversely owned AIF	Regulation 14E(2)
Dividend distribution	Regulation 22(3)
. . .	. . .
Elective FINROF (in Part 6A)	Regulation 85F
Entry (in Part 4A)	Regulation 69C(1)
Entry (in Part 4B)	Regulation 69Z44
Excessive holding (in Part 4A)	Regulation 69Z13(3)
Exchanged units (in Chapter 2 of Part 6)	Regulation 78(7)
Existing company notice (in Part 4A)	Regulation 69O(6)
Existing fund application (in Part 4B)	Regulation 69Z49(5)
. . .	. . .
FINROF (in Part 6A)	Regulation 85A
Fund documents	Regulation 9A(10)
Future company notice (in Part 4A)	Regulation 69O(6)
Future fund application (in Part 4B)	Regulation 69Z49(5)
F (post-cessation) (in Part 4A)	Regulation 69C(3)(d)
F (pre-entry) (in Part 4A)	Regulation 69C(3)(a)
F (residual) (in Part 4A)	Regulation 69C(3)(c)
F (tax-exempt) (in Part 4A)	Regulation 69C(3)(b)
Genuine diversity of ownership condition ...	Regulation 9A
Gross asset value (in Part 6A)	Regulation 85C
Holder of excessive rights (in Part 4A)	Regulation 69Z13
Income allocation	Regulation 15(1)(a)
Information notice (in Part 4B)	Regulation 69Z67(2)
Instrument constituting the fund	Regulation 6(7)
instrument constituting the scheme	regulation 6(7)
Interest distribution	Regulation 18(3)
Investment condition (in Part 6A)	Regulation 85D
. . .	. . .
Investments	Regulation 8
. . .	. . .
Legal owner	Regulation 6(1)
Loan creditor condition (in Part 4A)	Regulation 69M
Loan creditor condition (in Part 4B)	Regulation 69Z47
Long-term asset fund	Regulation 14DA(4)
Manager	Regulation 6(3)
. . .	. . .
. . .	. . .
Net asset value	Regulation 8
Net income (in Part 4A)	Regulation 69Z
Net income of F (residual) (in Part 4A)	Regulation 69Z2
Net income of F (tax-exempt) (in Part 4A)	Regulation 69Z1
Newly qualified company (in Part 4A)	Regulation 69N(5)
. . .	. . .
Non-reporting fund	Regulation 8
. . .	. . .
Offshore fund	Regulation 8
. . .	. . .
Offshore Funds Regulations	Regulation 8
Open-ended investment company	Regulation 4
Owner of shares	Regulation 8
PAIF distribution (dividends) (in Part 4A)	Regulation 69Z17(3)
PAIF distribution (interest) (in Part 4A)	Regulation 69Z16(3)
Participant	Regulation 6(6)
Pre-distribution amount (in Part 4A)	Regulation 69Z3
Pre-transfer accounting period (in Chapter 2 of Part 6)	Regulation 79(1)
Property AIF	Regulation 69A(2)
Property condition (in Part 4B)	Regulation 69Z46
Property business income (in Part 4B)	Regulation 69Z56(1)(c)
Property income distribution	Regulation 69Z15(4)
Property investment business (in Part 4A)	Regulation 69F(1)
Property investment income (in Part 4B)	Regulation 69Z56(1)(b)
Property rental business (in Part 4A)	Regulation 69H(1)
. . .	. . .
Prospectus	Regulation 8
Qualifying certificate	Regulation 35
Qualified investor scheme	Regulation 14B(4)
Qualifying investments	Regulation 20
Qualifying units (in another authorised investment fund) (in Part 3)	Regulation 21(3)
Refusal notice (in Part 4B)	Regulation 69Z52(1)
Relevant distribution (in Chapter 6 of Part 4A)	Regulation 69Z29(1)(b)
Relevant period (in Part 3)	Regulation 19(2)
Reportable income	Regulation 8
Reporting date	Regulation 8
. . .	. . .
Reporting fund	Regulation 8
reputable intermediary condition (in Part 4)	Regulation 27
residence condition (in Part 4)	Regulation 30
Residence declaration	Regulation 8
Scheme property	Regulation 6(2)
Securities (in Part 3)	Regulation 21(2)
Specified accounting period (in Part 4A)	Regulation 69Q(2)
Specified accounting period (in Part 4B)	Regulation 69Z51(2)
. . .	. . .
Statement of Recommended Practice	Regulation 8
Target trust (in Chapter 2 of Part 6)	Regulation 78(7)
Tax Elected Fund	Regulation 69Z42(2)
Tax year	Regulation 8
TEF conditions (in Part 4B)	Regulation 69Z45(a)
TEF distribution (dividend) (in Part 4B)	Regulation 69Z60(3)
TEF distribution (non-dividend)	Regulation 69Z61(3)
Termination notice (in Part 4A)	Regulation 69Z37(1)
Termination notice (in Part 4B)	Regulation 69Z70(1)
Transfer date (in Chapter 2 of Part 6)	Regulation 78(7)
UK-REIT	Regulation 69F(2).
Umbrella company	Regulation 7(1)
Umbrella scheme	Regulation 7(4)
Underlying subject matter (in Part 3)	Regulation 21(6)
Unit holder	Regulation 5(3)
Unit trust scheme	Regulation 5(1)
Units	Regulation 6(4)
The whole of the scheme property of an authorised unit trust that is available for transfer (in Chapter 2 of Part 6)	Regulation 78(7)

Signed

Gillian Merron — Joan Ryan — Two of the Lords Commissioners of Her Majesty's Treasury — 2006-03-29

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2005 c. 22.

[^f00002]: 1995 c. 4; section 152 was amended by paragraph 13 of Schedule 19 to the Finance Act 1999 (c. 16) and Article 90 of S.I. 2001/3629.

[^f00003]: 2000 c. 8.

[^f00004]: Section 468A was inserted by section 16 of the Finance (No. 2) Act 2005 (c. 22).

[^f00005]: 1996 c. 8.

[^f00006]: 2002 c. 23.

[^f00007]: Paragraph 36 of Schedule 26 was amended by paragraph 62 of Schedule 10 to the Finance Act 2004 (c. 12).

[^f00008]: 1996 c. 8.

[^f00009]: 2002 c. 23.

[^f00010]: 2004 c. 12.

[^f00011]: Section 70A was inserted by paragraph 25 of Schedule 5 to the Finance Act 1998 (c. 36).

[^f00012]: 2002 c. 23. Paragraph 11 of Schedule 26 was amended by Article 12 of S.I. 2004/2201.

[^f00013]: Paragraph 12(14) of Schedule 26 to the Finance Act 2002 was added by Article 9 of S.I. 2005/646.

[^f00014]: Paragraph 12 of Schedule 26 to the Finance Act 2002 was amended by Article 13 of S.I. 2004/2201 and Article 9 of S.I. 2005/646.

[^f00015]: 2005 c. 7.

[^f00016]: Section 234A was inserted by section 32(1) of the Finance (No. 2) Act 1992 (c. 48) and amended by paragraph 2(2) of Schedule 37 to the Finance Act 1996 (c. 8).

[^f00017]: 2004 c. 12.

[^f00018]: Section 349(2) was amended by paragraph 1(2) of Schedule 11 to the Finance Act 1991 (c. 31), paragraph 18 of Schedule 14 to the Finance Act 1996 (c. 8) and paragraph 148(2) of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5).

[^f00019]: Section 350 was amended by paragraph 8 of Schedule 6 to the Finance Act 1996 and section 96(2) of the Finance Act 2002.

[^f00020]: Schedule 16 was amended by section 149(3)(d) of the Finance Act 1989 (c. 26), Part II of Schedule 23 to the Finance Act 1996, section 91 of the Finance Act 1999 (c. 16) and paragraph 19 of Part 1 of Schedule 3 to the Debt Arrangement and Attachment (Scotland) Act 2002 (asp. 17).

[^f00021]: 1992 c. 4.

[^f00022]: 1992 c. 7.

[^f00023]: S.I. 1987/1968.

[^f00024]: S.R. (NI) 1987 No. 465.

[^f00025]: 2004 c. 12.

[^f00026]: The definition of “insurance company” in section 431(2) was substituted by Article 26(3) of S.I. 2001/3629.

[^f00027]: The definition of “friendly society” in section 466(2) was substituted by paragraph 14(4) of Schedule 9 to the Finance (No. 2) Act 1992 (c. 48).

[^f00028]: The definition of “long-term insurance fund” was inserted (as “long term business fund”) by paragraph 1(2) of Schedule 6 to the Finance Act 1990 (c. 29), and amended by paragraphs 2(1)(b) and 2(2)(a) of Article 52 of S.I. 2001/3629.

[^f00029]: Section 417 was amended by paragraph 173 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5).

[^f00030]: Section 839 was amended by paragraph 20 of Schedule 17 to the Finance Act 1995 (c. 4) and by paragraph 340 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005.

[^f00031]: Section 836B was inserted by paragraph 340 of Schedule 1 to the Income Tax (Trading and Other Income) Act 2005 (c. 5).

[^f00032]: Section 139 was amended by section 251(5) of the Finance Act 1994 (c. 9), section 134(1) of the Finance Act 1998 (c. 36), paragraph 5 of Schedule 29 to the Finance Act 2000 (c. 17), Part 3(2) of Schedule 40 to the Finance Act 2002 (c. 23), paragraph 2(3) of Schedule 27 to the Finance Act 2003 (c. 14), and by Article 2(2)(d) of S.I. 1992/3066.

[^f00033]: Section 140A was inserted by section 44 of the Finance (No. 2) Act 1992 (c. 48) and amended by paragraph 2(3) of Schedule 27 to the Finance Act 2003 and section 59(3) of the Finance (No. 2) Act 2005 (c. 22).

[^f00034]: Section 140E was inserted by section 51(1) of the Finance (No. 2) Act 2005.

[^f00035]: Section 171(1) was substituted by paragraph 2(2) of Schedule 29 to the Finance Act 2000 (c. 17).

[^f00036]: Section 234A was inserted by section 32(1) of the Finance (No. 2) Act 1992 (c. 48) and amended by paragraph 2(2) of Schedule 37 to the Finance Act 1996 (c. 8).

[^f00037]: 1970 c. 9. Section 100 was substituted by section 167 of the Finance Act 1989 (c. 26). There are amendments to section 100 but none is relevant.

[^f00038]: Sections 100A and 100B were substituted by section 167 of the Finance Act 1989, and section 100B was amended by paragraph 31 of Schedule 19 to the Finance Act 1994 and section 115(7) of the Finance Act 1995 (c. 4) and by S.I. 1994/1813. Section 102 was amended by section 168(40 of the Finance Act 1989. Section 118(2) was amended by Part VII of Schedule 8 to the Finance Act 1970 (c. 24) and by section 94 of the Finance (No. 2) Act 1987 (c. 51).

[^f00039]: 1989 c. 26. Section 182(5) was amended by section 18(5) of the Child Trust Funds Act 2004 (c. 6).

[^f00040]: Section 75 was substituted by section 38(1) of the Finance Act 2004 (c. 12).

[^f00041]: 1970 c. 9.

[^f00042]: Section 98(4E) was inserted by section 203(12) of the Finance Act 2003 (c. 14).

[^f00043]: The entries relating to section 468P(6) and to regulations under section 468PB(3) were inserted by section 203(13) of the Finance Act 2003.

[^f00044]: Section 468(1) was amended by paragraph 3(2) of Schedule 14 to the Finance Act 1994 (c. 9).

[^f00045]: Section 99B was inserted by section 21 of the Finance (No. 2) Act 2005 (c. 22).

[^f00046]: 1996 c. 8.

[^f00047]: Paragraph 4(4) of Schedule 10 was amended by paragraph 41(3) of Schedule 10 to the Finance Act 2004 (c. 12).

[^f00048]: 2005 c. 7.

[^f00049]: Paragraph 4 was amended by paragraph 41 of Schedule 10 to the Finance Act 2004 (c. 12).

[^f00050]: Section 468A was inserted by section 16 of the Finance (No. 2) Act 2005 (c. 22).

[^f00051]: Section 99 was relevantly amended by section 118(2) of the Finance Act 2004 (c. 12).

[^f00052]: Section 99A was inserted by section 118(3) of the Finance Act 2004.

[^f00053]: Section 468A was inserted by section 16 of the Finance (No. 2) Act 2005 (c. 22).

[^f00054]: Section 288 was relevantly amended by section 118(4) of the Finance Act 2004.

[^f00055]: Schedule A1 was inserted by Schedule 20 to the Finance Act 1998 (c. 36).

[^f00056]: S.I. 1997/1154.

[^f00057]: S.I. 1997/1715.

[^f00058]: S.I. 2002/1973.

[^f00059]: S.I. 2003/1831.

Editorial notes

[^c15458841]: 2005 c. 22.

[^c15458851]: 1995 c. 4; section 152 was amended by paragraph 13 of Schedule 19 to the Finance Act 1999 (c. 16) and Article 90 of S.I. 2001/3629.

[^c15458861]: 2000 c. 8.

[^c15458871]: Section 468A was inserted by section 16 of the Finance (No. 2) Act 2005 (c. 22).

[^c15458881]: 1996 c. 8.

[^c15458891]: 2002 c. 23.

[^c15458901]: Paragraph 36 of Schedule 26 was amended by paragraph 62 of Schedule 10 to the Finance Act 2004 (c. 12).

[^c15458911]: 1996 c. 8.

[^c15458921]: 2002 c. 23.

[^c15458931]: 2004 c. 12.

[^c15458951]: 2002 c. 23. Paragraph 11 of Schedule 26 was amended by Article 12 of S.I. 2004/2201.

[^c15458961]: Paragraph 12(14) of Schedule 26 to the Finance Act 2002 was added by Article 9 of S.I. 2005/646.

[^c15458971]: Paragraph 12 of Schedule 26 to the Finance Act 2002 was amended by Article 13 of S.I. 2004/2201 and Article 9 of S.I. 2005/646.

[^c15458981]: 2005 c. 7.

[^c15458991]: Section 234A was inserted by section 32(1) of the Finance (No. 2) Act 1992 (c. 48) and amended by paragraph 2(2) of Schedule 37 to the Finance Act 1996 (c. 8).

[^c15459001]: 2004 c. 12.

[^c15459021]: Section 350 was amended by paragraph 8 of Schedule 6 to the Finance Act 1996 and section 96(2) of the Finance Act 2002.

[^c15459031]: Schedule 16 was amended by section 149(3)(d) of the Finance Act 1989 (c. 26), Part II of Schedule 23 to the Finance Act 1996, section 91 of the Finance Act 1999 (c. 16) and paragraph 19 of Part 1 of Schedule 3 to the Debt Arrangement and Attachment (Scotland) Act 2002 (asp. 17).

[^c15459191]: Section 234A was inserted by section 32(1) of the Finance (No. 2) Act 1992 (c. 48) and amended by paragraph 2(2) of Schedule 37 to the Finance Act 1996 (c. 8).

[^c15459201]: 1970 c. 9. Section 100 was substituted by section 167 of the Finance Act 1989 (c. 26). There are amendments to section 100 but none is relevant.

[^c15459211]: Sections 100A and 100B were substituted by section 167 of the Finance Act 1989, and section 100B was amended by paragraph 31 of Schedule 19 to the Finance Act 1994 and section 115(7) of the Finance Act 1995 (c. 4) and by S.I. 1994/1813. Section 102 was amended by section 168(40 of the Finance Act 1989. Section 118(2) was amended by Part VII of Schedule 8 to the Finance Act 1970 (c. 24) and by section 94 of the Finance (No. 2) Act 1987 (c. 51).

[^c15459221]: 1989 c. 26. Section 182(5) was amended by section 18(5) of the Child Trust Funds Act 2004 (c. 6).

[^c15459231]: Section 75 was substituted by section 38(1) of the Finance Act 2004 (c. 12).

[^c15459241]: 1970 c. 9.

[^c15459251]: Section 98(4E) was inserted by section 203(12) of the Finance Act 2003 (c. 14).

[^c15459261]: The entries relating to section 468P(6) and to regulations under section 468PB(3) were inserted by section 203(13) of the Finance Act 2003.

[^c15459281]: Section 99B was inserted by section 21 of the Finance (No. 2) Act 2005 (c. 22).

[^c15459291]: 1996 c. 8.

[^c15459301]: Paragraph 4(4) of Schedule 10 was amended by paragraph 41(3) of Schedule 10 to the Finance Act 2004 (c. 12).

[^c15459311]: 2005 c. 7.

[^c15459341]: Section 99 was relevantly amended by section 118(2) of the Finance Act 2004 (c. 12).

[^c15459371]: Section 288 was relevantly amended by section 118(4) of the Finance Act 2004.

[^c15459381]: Schedule A1 was inserted by Schedule 20 to the Finance Act 1998 (c. 36).

[^c15459391]: S.I. 1997/1154.

[^c15459401]: S.I. 1997/1715.

[^c15459411]: S.I. 2002/1973.

[^c15459421]: S.I. 2003/1831.

[^key-ce814b020027014ce37f5700abb760d6]: Regs. 34-46 revoked (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 8(c)

[^key-977f5837e94f88fa48439dbbf0edd3e2]: Reg. 93A inserted (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 5

[^key-38f842888ea8c5c2a3f28f9dddf0d3fe]: Words in Sch. Pt. 2 inserted (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 7

[^key-e64c9ed4fa74fbbbe27d9e0acad6f678]: Reg. 1(3) revoked (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 8(a)

[^key-c68c79a041ad40f62f486418d52bb358]: Reg. 26(4)(e) and preceding word revoked (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 8(b)

[^key-b3288400efa08874458ccc792aa663a5]: Word in reg. 81(1) substituted (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 4

[^key-283d8dee186fa09e85aba8b53db409f6]: Words in reg. 94(5) substituted (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 6

[^key-228ceee17a63954421c7bcbab46e5182]: Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5

[^key-c3a086817e934f726574bfcaf510a3db]: Words in Sch. Pt. 1 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 6

[^key-08c9d755761acd1e50452ea1f585d485]: Words in Sch. Pt. 2 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 7

[^key-f4af7836d88501fe30a7a72c2f1ddaa5]: Words in reg. 2 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 3

[^key-7f6d7b6624486c18533f931f6091c8ba]: Reg. 95 substituted (30.6.2008) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2008 (S.I. 2008/1463), regs. 1, 2

[^key-550b0074ccd3c6988b9b1d2148fef2c8]: Words in reg. 2 inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 4

[^key-9a48d03529a494d06489cb7a746a6cb6]: Reg. 10(4) inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 5

[^key-b62899f929263fce8c9329df3dd9a56a]: Reg. 11(4) inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 6

[^key-658fc4dbe75487baca7a38ede95a2d41]: Words in reg. 12(1) substituted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 7

[^key-f4a62ee424c51118effb6fe24d1ea0a9]: Words in reg. 13(3) inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 8

[^key-036af8c0c7a2bbbff4900da9b2a9ed6c]: Words in reg. 14 inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 9

[^key-d1794f51f3c3edde1a79846cc99f5b7d]: Words in reg. 24 omitted (1.1.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 12

[^key-55d697691dcfadc8c7bc54b3a2b547f6]: Reg. 48(2A)(2B) inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 13(4)

[^key-5f918d7c6bd486bdddd53f983c80d390]: Reg. 48(4) inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 13(5)

[^key-a1db1954232e350097a64ef2b8fd3fc6]: Words in reg. 48(2) inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 13(2)

[^key-6c28a3d235fa35ad31ddcc11ce40b09b]: Words in reg. 48(2)(b) substituted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 13(3)(b)

[^key-c0ded38d031784448dcc754738a1c893]: Reg. 51 substituted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 15

[^key-8262d0e62998d460df86802cab140637]: Words in reg. 69G(4)(c) inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 19

[^key-deca399a44deeaac9bee8861da20ab0f]: Word in reg. 69K(4) substituted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 21

[^key-86df0ee985e70485d6a073d0c9e78719]: Words in reg. 69L(2)(a) inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 22(2)

[^key-a11cc62af753a168a25aeeb79e284bb9]: Words in reg. 69L(5) substituted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 22(3)

[^key-0077f68f51eafc627144e3d05a206a93]: Words in reg. 69Z(1) substituted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 23

[^key-1dc160f81f6a435ba82922c59c5fe37e]: Reg. 69Z19(1) substituted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 24

[^key-36e7455d3d27026c56d57770d057db64]: Words in reg. 69Z23(1) substituted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 25(a)

[^key-b385b18eae2d50ff5482c0f8fc842e8e]: Reg. 69Z23(3) omitted (1.1.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 25(b)

[^key-e03cd77e340b2b5a4123071b25524569]: Reg. 69Z24(3A)(3B) inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 26(b)

[^key-4570931a12e6860d3ef93740579be947]: Words in reg. 69Z24(1) inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 26(a)

[^key-c900c8ed98259330d1496dab32ecda2c]: Reg. 94(4A) inserted (with effect in accordance with reg. 1(2)(4) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 28

[^key-afbfafb42c05809e4f91e384905f7a73]: Pt. 2A inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 11 (with reg. 30)

[^key-a32c519b163c292a4ed06ac93a9b84d1]: Reg. 14A inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 10

[^key-a1735afbc8a0682a42cf320f902774b8]: Regs. 53-69 omitted (1.1.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 17(1) (with regs. 30, 31)

[^key-9ace20e83dce64bd3a4dd42645a165be]: Regs. 69Z24A-69Z24D inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 27

[^key-89f11ae53207af49f96b9c6600a4e235]: Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(i)

[^key-8d7c2faa88ba744767291bb5960f5745]: Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(ii)

[^key-c1acd351378c6d24e40b31a4901651db]: Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(iii)

[^key-c2192974675e4013dabc5e5b8544e03e]: Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(iv)

[^key-0331869998a6b25ed5438b239fc6fc75]: Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(ix)

[^key-6ea4966459fb4d1c23b10d2247864359]: Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(v)

[^key-ed38143d51b64183fc617ea4e47a2d0b]: Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(vi)

[^key-f35a387543581f3f99ff8ae6f6ce6728]: Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(vii)

[^key-a0013b99c9f4faa5ac27812891dca14d]: Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(viii)

[^key-4662af2c4140862d4299f54f22b53032]: Words in Sch. Pt. 2 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(b)

[^key-e985aa6801db2c08492d3662b4bc2749]: Words in Sch. Pt. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(c)

[^key-60c26dd93a71787cfac824791a87329d]: Words in reg. 8 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 155

[^key-cb6fc37f481736b345db2095801da054]: Words in reg. 69T(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 156(2)

[^key-8dd9d709500ffa5a215ec9c9a3e9e46a]: Words in reg. 69T(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 156(3)

[^key-4a907db09da175c4414950a6d5143b82]: Words in reg. 69T(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 156(4)(a)

[^key-cf04b12d45903b46d5b07ffdc9c9d20f]: Words in reg. 69T(4)(a)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 156(4)(b)

[^key-814d4f9bf67b28835c1e5a72e90f6c3c]: Words in reg. 69Z11(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 157(2)

[^key-d3c57cd5648428ed25b9cf095e68257e]: Words in reg. 69Z11(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 157(3)

[^key-0438a208ce271bf681795fef7eb7012c]: Words in reg. 69Z38(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 158(2)

[^key-5639152250884cad8faf422b8c755265]: Words in reg. 69Z38(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 158(3)

[^key-888825749d7cdb33ebdd7105edea387d]: Words in reg. 69Z38(4)(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 158(4)(a)

[^key-0bb6f8c832e664097846cfa4974beb70]: Words in reg. 69Z38(4)(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 158(4)(b)

[^key-bc808edc3267496041aa22c79103ca99]: Words in reg. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 3(a)

[^key-4659e303888337251a5e62473073dfcd]: Words in reg. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 3(b)

[^key-08a4b9c711a4c4d38a005dacdbc50828]: Words in reg. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 3(c)

[^key-794700830b9d6be3cf5ad5ee4db9ec65]: Reg. 6(7)(8) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 4

[^key-9a2f1f06900335ff809925c413435eee]: Words in reg. 8 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 5

[^key-de97026971c5f2892935deb942661f54]: Pt. 1A inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 6

[^key-cfb69ef0a265c7c6662d7877720c76c6]: Reg. 13(4) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 7

[^key-6106806333f2f4898cb152ad346d5f74]: Word in reg. 14B(1) substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 8(1)

[^key-f96bbc09beba2a266776cd26e6bcfb10]: Reg. 14B(2)(aa) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 8(2)

[^key-600d6a98fe21e3054e05caefae21497b]: Reg. 14B(5) omitted (1.9.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 8(3)

[^key-0272f7a0cdbf16ba83ef305e3401d914]: Reg. 14C omitted (1.9.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 9

[^key-478e049d6ba17290404d0411f8118b73]: Reg. 14D omitted (1.9.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 9

[^key-8d979ec81511d10ef646d41c77bb88d0]: Pt. 2B inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 10

[^key-b01e3d65d3a9cd36788bff07db5d4643]: Reg. 17(1A) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 11

[^key-fa65ca239a7813a37d8b110a93217269]: Word in reg. 48(4) substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 12

[^key-c675f867b14ab5d6180511001bcc2683]: Word in reg. 51(1)(b) substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 13

[^key-2e818f17e3d403e1620aec2915bdb17d]: Regs. 52B-52E inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 14

[^key-12cc3edece6ca95132637fa768b40ea2]: Word in reg. 69D(b) substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 15

[^key-7af167c2c7d75d4d84b9b3648c27ff70]: Reg. 69DA omitted (1.9.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 16

[^key-d699734395725d0b6835d0d7e22a6ebd]: Reg. 69J omitted (1.9.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 17

[^key-396f1612d9717cb85e28264631c009d7]: Word in reg. 69O(5)(b) substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 18

[^key-d5c5d682b4ec7e17a7cfe6c03016e7c0]: Word in reg. 69P(7)(a) substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 19(a)

[^key-8601a354d2ea9e8d073c25e52bfe2f69]: Word in reg. 69P(8)(a) substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 19(b)

[^key-29c47fe2e8cc0cd005bafa7bc0bbe5e1]: Words in reg. 69Q(3)(a) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 20(a)

[^key-0ebb21e88be5393be74497f6ac52a01b]: Words in reg. 69Q(5)(a) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 20(b)

[^key-1ddc066765a452348d4e86bd0d486c55]: Reg. 69U omitted (1.9.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 21

[^key-cf2f53fcb2198ae335bf2edbb4b9378f]: Words in reg. 69Z8(1)(a) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 22

[^key-77530ac948c3e456bee6b92bfae47cb6]: Reg. 69Z34 substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 23

[^key-99ec40eae4e63472000e98d5a2a781e8]: Pt. 4B inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 24

[^key-248980206954c8f8dee2285b97ac2555]: Reg. 70(4)(5) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 25

[^key-9859618e455fc0ce14518140f64573b2]: Words in reg. 71(1) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 27

[^key-1f6f4231b6f4fc4c7c6ab6e814e6cf63]: Words in reg. 71 cross-heading inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 26

[^key-62c20744adac7ec600f91c61f605f7be]: Words in reg. 71 heading inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 26

[^key-c75c019f04786a7fe854dcdc13febbf5]: Words in reg. 72 heading inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 26

[^key-f7c9c00c819ec3bc81ff7e24236aa6f4]: Words in reg. 72(1) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 28

[^key-7a9888d2f719d013f4079c11f19be54d]: Words in reg. 74(2)(c)(d)(e) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 29

[^key-c3ad895ff6bad223c6cc945f64333f95]: Reg. 95(1A)(1B) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 30

[^key-7aaa51399ae45ffd7c265cfbf01c951f]: Reg. 96(1A)(1B) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 31(2)

[^key-5be2946117787a844905af4a8a234876]: Word in reg. 96(3)(b) substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 31(3)

[^key-431cf12b2fde69b02925ad608f63b412]: Words in Sch. Pt. 1 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(2)

[^key-274256c5902bdc71adab825257cf2459]: Words in Sch. Pt. 2 omitted (1.9.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(a)(i)

[^key-5b13e34f33b21643329a2e9924489ca1]: Word in Sch. Pt. 2 substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(a)(ii)

[^key-5b507310e5d06f47b4a79340e980eed6]: Word in Sch. Pt. 2 substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(b)

[^key-6bc7898a2ee5d46e1c4ff06222435bd9]: Words in Sch. Pt. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(c)

[^key-abc4b39c110eb51343d83aecc32e233a]: Words in reg. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 3

[^key-1f967a7fe97092793c7084f26c7c5085]: Words in reg. 7(4) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 23(1)

[^key-4e4e0683ec2a715ea5fcd508bae0ba53]: Words in reg. 7(8) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 23(1)

[^key-8e6dd868b835011ced34a7f79f5010e7]: Words in reg. 8 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 4

[^key-e925498b016b150928b1483aa9a6bfbf]: Words in reg. 9A(9)(b) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 23(2)

[^key-1249fcd05514ba374fa0ebb8d0947385]: Reg. 12(3) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 5

[^key-bac5c90e827528b61a66e2831b8a01ab]: Reg. 14B(3)(b) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 6 (with reg. 24)

[^key-3ed23875affd5abb5d7a0dea9566531f]: Reg. 15(1) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 7(2) (with reg. 24)

[^key-8305b4f6818aa4368026b4dfc27faa96]: Words in reg. 15(2) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 7(3) (with reg. 24)