The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2011
1Citation, commencement and effect
2Amendment of the Authorised Investment Funds (Tax) Regulations 2006
3Amendment of regulation 9A (the genuine diversity of ownership condition)
4Insertion of new regulation 14ZD (index tracking funds)
5Amendment of regulation 20 (meaning of “qualifying investments”)
6Amendment of regulation 69F (meaning of “property investment business”)
7Consequential amendment

2011 No. 2192

Corporation Tax
Capital Gains Tax

The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2011

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 section 354 of the Taxation (International and Other Provisions) Act 20102.