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Link to original content: http://www.legislation.gov.uk/id/uksi/2006/964
The Authorised Investment Funds (Tax) Regulations 2006

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The Authorised Investment Funds (Tax) Regulations 2006

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  1. Introductory Text

  2. PART 1 PRELIMINARY PROVISIONS AND INTERPRETATION

    1. Preliminary provisions

      1. 1.Citation, commencement and effect

      2. 2.Structure of these Regulations

    2. Interpretation

      1. 3.Definition of “authorised investment funds”

      2. 4.Definition of “open-ended investment company”

      3. 5.Interpretation of expressions relating to authorised unit trust schemes

      4. 6.Further definitions generally relevant for authorised investment funds

      5. 7.Umbrella companies and umbrella schemes: interpretation

      6. 8.General interpretation

      7. 9.Abbreviations and general index

  3. PART 1A THE GENUINE DIVERSITY OF OWNERSHIP CONDITION

    1. 9A.The genuine diversity of ownership condition

    2. 9B.Clearance in relation to the genuine diversity of ownership condition

  4. PART 2 THE TAX TREATMENT OF AUTHORISED INVESTMENT FUNDS

    1. Loan relationships and derivative contracts: exclusion of capital profits, gains or losses

      1. 10.General rule for loan relationships: exclusion of capital profits, gains or losses

      2. 11.General rule for derivative contracts: exclusion of capital profits, gains or losses

      3. 12.Accounts prepared in accordance with UK generally accepted accounting practice

    2. ... Interest distributions and deficits

      1. 12A.Deduction of expenses

      2. 13.Treatment of interest distributions for purposes of loan relationships

      3. 14.Treatment of deficits on loan relationships

    3. Authorised investment funds having interests in offshore non-reporting funds

      1. 14ZA.Interests in offshore non-reporting funds: general

      2. 14ZB.Treatment of disposal of interest in non-reporting fund

      3. 14ZC.Treatment of interest in non-reporting fund: cases where the conditions in regulation 14ZA(2) would not be satisfied

      4. 14A.Authorised investment funds with limited investment powers – stamp duty reserve tax

    4. Treatments applying to authorised investment funds with specific investment purposes

      1. 14ZD.Index tracking funds

    5. 14A.Authorised investment funds with limited investment powers – stamp duty reserve tax

  5. PART 2A Qualified Investor Schemes

    1. 14B.Tax treatment of qualified investor schemes

    2. 14C.The genuine diversity of ownership condition

    3. 14D.Clearance in relation to the genuine diversity of ownership condition

  6. PART 2AA LONG-TERM ASSET FUNDS

    1. 14DA.Tax treatment of long-term asset funds

  7. PART 2B DIVERSELY OWNED AIFS

    1. 14E.Tax treatment of diversely owned AIFs

    2. 14F.Meaning of “investment transaction”

    3. 14G.Meaning of relevant contracts: general

    4. 14H.Meaning of relevant contract: options

    5. 14I.Meaning of relevant contract: futures

    6. 14J.Meaning of relevant contract: options and futures - general provisions

    7. 14K.Meaning of relevant contract: contract for differences

    8. 14L.Loan relationships or related transactions

    9. 14M.Units in a collective investment scheme

    10. 14N.Carbon emission trading products

  8. PART 3 DISTRIBUTIONS MADE BY AUTHORISED INVESTMENT FUNDS

    1. Preliminary

      1. 15.Interpretation

      2. 16.Funds excluded from the ambit of this Part

    2. ...

      1. 17.Allocation of income

    3. Interest distributions

      1. 18.Interest distributions: general

      2. 19.The qualifying investments test

      3. 20.Meaning of “qualifying investments”

      4. 21.Meaning of “qualifying investments”: further provisions

    4. Dividend distributions

      1. 22.Dividend distributions: general

    5. De minimis amounts

      1. 23.Provisions applying if amounts available for distribution are de minimis

  9. PART 4 THE TREATMENT OF PARTICIPANTS IN AUTHORISED INVESTMENT FUNDS

    1. CHAPTER 1 PRELIMINARY PROVISIONS

      1. 24.Structure of this Part

      2. 25.Funds excluded from the ambit of this Part

    2. CHAPTER 2 PARTICIPANTS CHARGEABLE TO INCOME TAX

      1. Deduction of tax from interest distributions: general

        1. 26.Deduction of tax where interest distributions made

      2. The reputable intermediary condition

        1. 27.The reputable intermediary condition

        2. 28.The reputable intermediary condition: further provisions

        3. 29.Consequences of reasonable but incorrect belief

      3. The residence condition

        1. 30.The residence condition

        2. 31.Residence declarations

        3. 32.References to beneficiaries in regulations 30 and 31

        4. 33.Interest distributions: the position of the legal owner

        5. 33A.The offshore marketing condition

      4. The non-liability condition

        1. 34.The non-liability condition

        2. 35.Qualifying certificates

        3. 36.The contents condition

        4. 37.The supplier condition

        5. 38.The time limit condition

        6. 39.The continuing validity condition

        7. 40.The qualifying circumstances condition

        8. 41.The joint holding condition

        9. 42.Qualifying certificates valid for only part of jointly held accounts: introductory

        10. 43.Qualifying certificates valid for only part of jointly held accounts: the general rule

        11. 44.Qualifying certificates valid for only part of jointly held accounts: further provisions

        12. 45.Consequences of notice under regulation 39(6)

        13. 46.Qualifying certificate not in writing

      5. Annual payments to non-residents

        1. 46A.Annual Payments – duty to deduct income tax

        2. 46B.Consequences of reasonable but incorrect belief

    3. CHAPTER 3 PARTICIPANTS CHARGEABLE TO CORPORATION TAX

      1. Interest distributions

        1. 47.The obligation to deduct tax

      2. Dividend distributions

        1. 48.General

        2. 48A.Income treated as an annual payment treated as foreign income

        3. 48B.Tax treated as deducted from a dividend distribution

        4. 49.Calculation of unfranked part of dividend distribution

        5. 50.References to gross income

        6. 51.Participants chargeable to corporation tax: holdings in qualified investor schemes and long-term asset funds where scheme does not meet the genuine diversity of ownership condition

        7. 52.Repayments of tax

        8. 52A.Companies carrying on general insurance business: treatment of certain amounts of tax as foreign tax

        9. 52B.Diversely owned AIFs and financial traders: treatment of shares and units

        10. 52C.Financial traders: amounts to be brought into account in respect of shares or units held in diversely owned AIFs

        11. 52D.Shares and units not within regulation 52C

        12. 52E.Meaning of financial trader

    4. CHAPTER 4 CHARGE TO TAX ON SUBSTANTIAL QIS HOLDINGS IN QUALIFIED INVESTOR SCHEMES

      1. General

        1. 53.Charge to tax under this Chapter

        2. 54.Meaning of “substantial QIS holding”

        3. 55.Amount charged to tax under this Chapter

        4. 56.Measuring dates and meaning of “chargeable measuring date”

        5. 57.How tax is charged under this Chapter: income tax

        6. 58.How tax is charged under this Chapter: corporation tax

        7. 59.Further provisions

      2. The first measuring date

        1. 60.The general rule

        2. 61.Cases affected by the coming into force of these Regulations

        3. 62.Cases involving the launch of qualified investor schemes

        4. 63.Cases where a participant's holding becomes substantial

        5. 64.Definition of the “first measuring date”

        6. 65.Calculation to be made on the first measuring date

      3. Disposals of holdings

        1. 66.Reorganisations etc.

        2. 67.Disposal of part of a substantial QIS holding

        3. 68.Disposal of the whole of a substantial QIS holding

        4. 69.No gain/no loss disposals

  10. PART 4A PROPERTY AIFS

    1. CHAPTER 1 PRELIMINARY PROVISIONS

      1. 69A.Property AIFs

      2. 69B.Structure of this Part

      3. 69C.Key concepts

    2. CHAPTER 2 ENTRY INTO AND MEMBERSHIP OF THE PROPERTY AIF REGIME

      1. Conditions of membership of the Property AIF regime

        1. 69D.Conditions for this Part to apply to company

        2. 69DA.Conditions for this Part to apply to a company where the company is also a qualified investor scheme

      2. The property investment business condition

        1. 69E.The property investment business condition

        2. 69F.Meaning of “property investment business”

        3. 69G.Property investment business: further provisions

        4. 69H.Meaning of “property rental business”

        5. 69I.Meaning of “intermediate holding vehicle”

      3. The genuine diversity of ownership condition

        1. 69J.The genuine diversity of ownership condition

      4. The corporate ownership condition

        1. 69K.The corporate ownership condition

        2. 69L.The corporate ownership condition: further provisions

      5. The loan creditor condition

        1. 69M.The loan creditor condition

      6. The balance of business conditions

        1. 69N.The balance of business conditions

      7. The notification condition

        1. 69O.The notification condition

        2. 69P.Form and timing of notice under regulation 69O

        3. 69Q.Contents of notice under regulation 69O

      8. Procedural matters relating to the giving of notice for this Part to apply

        1. 69R.Notice: further provisions: quashing notices

        2. 69S.Procedure relating to quashing notices

        3. 69T.Appeal against quashing notice

      9. Clearance applications

        1. 69U.Clearance in relation to the genuine diversity of ownership condition

      10. Consequences of entry

        1. 69V.Effects of entry

        2. 69W.Duration

    3. CHAPTER 3 THE TAX TREATMENT OF PROPERTY AIFS

      1. Categories of business

        1. 69X.Ring-fencing of tax-exempt business

      2. Chargeability to tax

        1. 69Y.Chargeability to corporation tax

        2. 69Z.Meaning of “net income”

        3. 69Z1.Calculation of net income of F (tax-exempt)

        4. 69Z2.Components of income arising to F (residual)

        5. 69Z3.Calculation of net income of F (residual)

      3. Breaches of conditions

        1. 69Z4.Breach of the genuine diversity of ownership condition

        2. 69Z5.Breach of the corporate ownership condition

        3. 69Z6.Breach of the loan creditor condition

        4. 69Z7.Breach of balance of business conditions

        5. 69Z8.Multiple breaches of separate conditions

      4. Further provisions

        1. 69Z9.Profit/financing costs in the case of a Property AIF that is a qualified investor scheme

        2. 69Z10.Cancellation of tax advantage

        3. 69Z11.Appeal against notice under regulation 69Z10

        4. 69Z12.Distribution to holder of excessive rights: charge to tax

        5. 69Z13.Meaning of “holder of excessive rights”

    4. CHAPTER 4 DISTRIBUTIONS MADE BY PROPERTY AIFS

      1. 69Z14.Allocation of income

      2. 69Z15.Property income distributions

      3. 69Z16.PAIF distributions (interest)

      4. 69Z17.PAIF distributions (dividends)

    5. CHAPTER 5 THE TREATMENT OF PARTICIPANTS IN PROPERTY AIFS

      1. Treatment of distributions: liability to tax of participants

        1. 69Z18.Property income distributions: liability to tax of participants

        2. 69Z19.PAIF distributions (interest): liability to tax of participants

        3. 69Z20.Property distributions (dividends): liability to tax of participants

        4. 69Z21.Distributions made after cessation

      2. Deduction of tax from distributions

        1. 69Z22.Deduction of tax from property income distributions

        2. 69Z23.Deduction of tax from PAIF distributions (interest)

        3. 69Z24.Distribution payments to be made without deduction of tax

        4. 69Z24A.Manufactured dividends representing property income distributions

        5. 69Z24B.Manufactured dividends representing PAIF distributions (interest)

        6. 69Z24C.Manufactured dividends – PAIF distributions (dividends)

        7. 69Z24D.Interpretation

      3. Conversions and exchanges

        1. 69Z24E.Conversion to property AIF

        2. 69Z24F.Exchange of units

        3. 69Z24G.Further requirement

        4. 69Z24H.Application of section 137 of TCGA

    6. CHAPTER 6 COMPLIANCE IN RELATION TO THE PROPERTY AIF REGIME

      1. Company tax return

        1. 69Z25.Documents to be included with company tax return

      2. Breaches of conditions in Chapter 2

        1. 69Z26.Information to be provided by company to which this Part applies

      3. Holders of excessive rights

        1. 69Z27.Information relating to holders of excessive rights

      4. Information about possible breaches of conditions of membership of Property AIF regime

        1. 69Z28.Information to be provided to officers of Revenue and Customs

      5. Accounting for tax deducted from property income distributions

        1. 69Z29.Payments in an accounting period

        2. 69Z30.Collection and payment of tax

        3. 69Z31.Assessments where relevant distribution included in return

        4. 69Z32.Assessments in other cases

        5. 69Z33.Application of Income Tax Acts provisions about time limits for assessments

        6. 69Z34.Certificates of deduction of tax

        7. 69Z35.Company’s duty to deliver amended return

    7. CHAPTER 7 LEAVING THE PROPERTY AIF REGIME

      1. 69Z36.Termination by notice: company

      2. 69Z37.Termination by notice: Commissioners

      3. 69Z38.Appeal against termination notice

      4. 69Z39.Company ceasing to be authorised etc.

      5. 69Z40.Mergers

      6. 69Z41.Effects of cessation

  11. PART 4B TAX ELECTED FUNDS

    1. CHAPTER 1 PRELIMINARY PROVISIONS

      1. 69Z42.Tax Elected Funds

      2. 69Z43.Structure of this Part

      3. 69Z44.Interpretation

    2. CHAPTER 2 ENTRY INTO AND MEMBERSHIP OF THE TAX ELECTED FUNDS REGIME

      1. Conditions of membership of the Tax Elected Funds regime

        1. 69Z45.Conditions for this Part to apply to fund

      2. The TEF conditions

        1. 69Z46.The property condition

        2. 69Z47.The loan creditor condition

        3. 69Z48.The scheme documentation condition

      3. Application for this Part to apply

        1. 69Z49.Application process

        2. 69Z50.Form and timing of application under regulation 69Z49

        3. 69Z51.Contents of application under regulation 69Z49

      4. Procedural matters relating to the making of applications for this Part to apply

        1. 69Z52.Refusing an application: refusal notice

        2. 69Z53.Appeal against refusal notice

      5. Consequences of entry

        1. 69Z54.Effects of entry

        2. 69Z55.Duration

    3. CHAPTER 3 THE TAX TREATMENT OF TAX ELECTED FUNDS

      1. 69Z56.Components of income

      2. 69Z57.Treatment of property investment income

      3. 69Z58.Treatment of distributions

    4. CHAPTER 4 DISTRIBUTIONS MADE BY TAX ELECTED FUNDS

      1. 69Z59.Allocation of income

      2. 69Z60.TEF distributions (dividends)

      3. 69Z61.TEF distributions (non-dividend)

    5. CHAPTER 5 THE TREATMENT OF PARTICIPANTS IN TAX ELECTED FUNDS

      1. TEF distribution (dividend)

        1. 69Z62.Participants chargeable to corporation tax

      2. TEF distributions (non-dividend)

        1. 69Z63.Obligation to deduct tax from TEF distributions (non-dividend)

        2. 69Z64.Modification of section 490 of CTA 2009

    6. CHAPTER 6 COMPLIANCE IN RELATION TO THE TAX ELECTED FUNDS REGIME

      1. Breaches of TEF conditions

        1. 69Z65.Breach of conditions: general

        2. 69Z66.Breach of the property condition, genuine diversity of ownership condition or scheme documentation condition

        3. 69Z67.Breach of the loan creditor condition

        4. 69Z68.Multiple breaches of separate conditions

      2. Information about possible breaches of the TEF conditions

        1. 69Z69.Information to be provided to officers of Revenue and Customs

    7. CHAPTER 7 LEAVING THE TAX ELECTED FUNDS REGIME

      1. 69Z70.Termination by election: authorised investment fund

      2. 69Z71.Termination by notice: Commissioners

      3. 69Z72.Appeal against termination notice

      4. 69Z73.Mergers

  12. PART 5 COMPLIANCE

    1. Information relating to distributions

      1. 70.Application of section 234A of ICTA

    2. Interest distributions and TEF distributions (non-dividend)

      1. 71.Notification of interest distributions and TEF distributions (non-dividend) made without deduction of tax

      2. 72.Information about interest distributions and TEF distributions (non-dividend) made without deduction of tax

      3. 73.Inspection of records

      4. 74.Use of information

    3. Residence declarations

      1. 75.Inspection of residence declarations

  13. PART 6 FURTHER PROVISIONS RELATING TO AUTHORISED INVESTMENT FUNDS

    1. CHAPTER 1 GENERAL

      1. 76.Ownership of shares of different denominations in open-ended investment companies

      2. 77.Non-discrimination in respect of different classes of shares

    2. CHAPTER 2 AMALGAMATION OF AN AUTHORISED UNIT TRUST WITH, AND CONVERSION OF AN AUTHORISED UNIT TRUST TO, AN OPEN-ENDED INVESTMENT COMPANY

      1. 78.Circumstances in which this Chapter applies

      2. 79.Ending of accounting period of the target trust

      3. 80.Carrying forward of excess management expenses

      4. 81.Distributions by authorised unit trust after the end of its pre-transfer accounting period

      5. 82.Continuing validity of residence declarations

      6. 83.Powers of the acquiring company

      7. 84.Assessments made on discovery

      8. 85.Prevention of double relief

  14. PART 6A FUNDS INVESTING IN NON-REPORTING OFFSHORE FUNDS

    1. CHAPTER 1 Preliminary Provisions

      1. 85A.FINROFs

      2. 85B.Structure of this Part

      3. 85C.Interpretation

      4. 85D.The investment condition

      5. 85E.Interests in funds treated as not being interests in non-reporting funds

      6. 85F.Elective FINROFs

    2. CHAPTER 2 Entry into Funds Investing in Non-Reporting Offshore Fund (“FINROF”) regime

      1. 85G.Entry into FINROF regime: the basic rule

      2. 85H.The requirement to notify where regulation 85D is satisfied

      3. 85I.The requirement to notify participants when a fund enters the FINROF regime

      4. 85J.Inadvertent fulfilment of investment condition

      5. 85K.Appeal against refusal to provide written notice

      6. 85L.Disposal of an interest in an authorised investment fund prior to its becoming a FINROF

    3. CHAPTER 3 Tax treatment of FINROFs and of participants in FINROFs

      1. The charge to tax

        1. 85M.The charge to tax: general provisions

        2. 85N.The charge to tax: further provisions

        3. 85O.Application of certain provisions of TCGA 1992

        4. 85P.Application of section 10A of TCGA 1992

    4. CHAPTER 4 Exceptions, etc from the charge to tax

      1. 85Q.Exceptions from the charge to tax

      2. 85R.Trading stock etc.

      3. 85S.Long-term insurance funds of insurance companies

      4. 85T.Charitable companies and charitable trusts

    5. CHAPTER 5 Disposal of units in FINROFs

      1. 85U.Application of this Chapter

      2. 85V.Disposal of an asset: the basic rule

      3. 85W.Provisions applicable on death

      4. 85X.Application of section 135 of TCGA 1992

      5. 85Y.Application of section 136 of TCGA 1992

    6. CHAPTER 6 Income gains and computation of income gains

      1. 85Z.General provisions

      2. 85Z1.The basic gain and its computation

      3. 85Z2.Earlier disposal to which the no gain/no loss basis applies

      4. 85Z3.Modifications of TCGA 1992

      5. 85Z4.Losses

    7. CHAPTER 7 Deduction of income gains in computing chargeable gains

      1. 85Z5.Scope of this Chapter

      2. 85Z6.Treatment of the TCGA disposal: general rules

      3. 85Z7.Modification of section 162 TCGA 1992

      4. 85Z8.Application of section 128 of TCGA 1992

    8. CHAPTER 8 Leaving the FINROF regime

      1. 85Z9.Leaving the FINROF regime

      2. 85Z10.Requirement to notify participants when a fund leaves the FINROF regime

      3. 85Z11.Participant’s power to elect for deemed disposal

  15. PART 7 CONSEQUENTIAL AMENDMENTS AND MODIFICATIONS OF ENACTMENTS

    1. CHAPTER 1 AMENDMENTS OF REFERENCES TO REPEALED ENACTMENTS

      1. 86.Introduction

      2. 87.Amendments of TMA 1970

      3. 88.Amendment of ICTA

      4. 89.Amendment of TCGA 1992

      5. 90.Amendment of FA 1996

      6. 91.Amendments of ITTOIA 2005

      7. 92.Amendment of the Finance Act 2005

    2. CHAPTER 2 MODIFICATIONS OF THE TAX ACTS

      1. 93.Introduction

      2. 93A.Modifications of TMA 1970

      3. 94.Modifications of ICTA

      4. 95.Modifications of FA 1996

      5. 96.Modifications of ITTOIA 2005

      6. 96A.Modification of CTA 2009

    3. CHAPTER 3 MODIFICATIONS OF TCGA 1992

      1. Preliminary

        1. 97.Introduction

      2. General

        1. 98.Application of TCGA 1992: general

      3. General modifications of TCGA 1992

        1. 99.General modifications: introduction

        2. 100.General modification: authorised unit trust

        3. 101.General modification: manager of authorised unit trust

        4. 102.General modification: unit in authorised unit trust

        5. 103.General modification: accumulation units in authorised unit trusts

        6. 104.General modification: holder of unit in authorised unit trust

      4. Specific modifications of TCGA 1992

        1. 105.Modification of section 99 of TCGA 1992

        2. 106.Insertion of section 99AA of TCGA 1992

        3. 107.Modification of section 170 of TCGA 1992

        4. 108.Modifications of section 272 of TCGA 1992

        5. 109.Modifications of section 288 of TCGA 1992

        6. 110.Modification of Schedule A1 to TCGA 1992

  16. PART 8 FINAL PROVISIONS

    1. 111.Instruments revoked

  17. Signature

    1. SCHEDULE

      Abbreviations and Defined Expressions

      1. PART 1 Abbreviations of Acts

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

  19. Explanatory Note

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