The Authorised Investment Funds (Tax) (Amendment) Regulations 2011
1Citation, commencement and effect
2Amendment of the principal Regulations
3Amendment of regulation 8
4Insertion of regulations 14ZA, 14ZB and 14ZC
5Amendment of regulation 85D
6Amendment of regulation 85E
7Amendment of the Schedule
8Transitional provision
9Consequential amendments

2011 No. 244

Corporation Tax
Capital Gains Tax

The Authorised Investment Funds (Tax) (Amendment) 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.