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The Authorised Investment Funds (Tax) Regulations 2006
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Authorised Investment Funds (Tax) Regulations 2006 No. 964
Treatment of deficits on loan relationships
14. Section 83(2)(c) of FA 1996 (carrying back of non-trading deficit on loan relationships) shall not have effect in relation to the loan relationships of an authorised investment fund (so that, accordingly, if for any accounting period there is a deficit on the loan relationships of the authorised investment fund, the deficit may not be carried back to be set off against profits for earlier accounting periods).
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