The Authorised Investment Funds (Tax) (Amendment) Regulations 2010
Preliminary
1Citation, commencement and effect
Amendment of the principal Regulations
2Amendment of the Authorised Investment Funds (Tax) Regulations 2006
3Amendment of regulation 2
4Amendment of regulation 8
5Amendment of regulation 12
6Amendment of regulation 14B
7Amendment of regulation 15
8Amendment of regulation 17
9Amendment of regulation 18
10Amendment of regulation 20
11Amendment of regulation 21
12Amendment of regulation 22
13Amendment of regulation 23
14Amendment of regulation 48
15Substitution of regulation 50
16Amendment of regulation 69Z14
17Amendment of regulation 69Z25
18Amendment of regulation 69Z59
19Amendment of regulation 69Z62
20Amendment of regulation 77
21Insertion of Part 6A
22Amendment of the Schedule
23Consequential amendments
Transitional provisions
24Transitional provisions relating to distribution dates for earlier accounting periods
25Transitional provisions relating to entry into the FINROF regime: the first case
26Transitional provisions relating to entry into the FINROF regime: the second case
Amendment of the Offshore Funds (Tax) Regulations 2009
27Consequential amendment of the Offshore Funds (Tax) Regulations 2009

2010 No. 294

Income Tax
Corporation Tax
Capital Gains Tax

The Authorised Investment Funds (Tax) (Amendment) Regulations 2010

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 20051 and sections 41(1) and 42 of the Finance Act 20082.