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Link to original content: http://www.legislation.gov.uk/id/uksi/2009/2036/regulation/32/3/b
The Authorised Investment Funds (Tax) (Amendment) Regulations 2009

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The Authorised Investment Funds (Tax) (Amendment) Regulations 2009

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Amendment of the Schedule

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32.—(1) The Schedule (abbreviations and defined expressions) is amended as follows.

(2) In Part 1 (abbreviations of Acts) insert at the appropriate place—

CTA 2009The Corporation Tax Act 2009 (c. 4).

(3) In Part 2 (index of defined expressions)(1)—

(a)in the entry relating to “genuine diversity of ownership condition”—

(i)omit “(in Part 4A)”, and

(ii)for “69J” substitute “9A”;

(b)in the entry relating to “instrument constituting the scheme” for “14B” substitute “6(7)”;

(c)insert at the appropriate place—

Applicant (in Part 4B)

“Application (in Part 4B)

Regulation 69Z49(5)”

Regulation 69Z49(5)”

“Cessation (in Part 4B)Regulation 69Z44”
“Distribution income (in Part 4B)dRegulation 69Z56(1)(a)”
“Diversely owned AIFRegulation 14E(2)”
“Entry (in Part 4B)dRegulation 69Z44”d
“Existing fund application (in Part 4B)Regulation 69Z49(5)”
“Fund documentsRegulation 9A(10)”
“Future fund application (in Part 4B)Regulation 69Z49(5)”
“Information notice (in Part 4B)Regulation 69Z67(2)”
“Instrument constituting the fundRegulation 6(7)”
“Investment transactionRegulation 14E(5)”
“Loan creditor condition (in Part 4B)Regulation 69Z47”
“Property condition (in Part 4B)Regulation 69Z46”
“Property business income (in Part 4B)Regulation 69Z56(1)(c)”
“Property investment income (in Part 4B)Regulation 69Z56(1)(b)”
“Refusal notice (in Part 4B)Regulation 69Z52(1)”
“Specified accounting period (in Part 4B)Regulation 69Z51(2)”
“Tax Elected FundRegulation 69Z42(2)”
“TEF conditions (in Part 4B)Regulation 69Z45(a)”
“TEF distribution (dividend) (in Part 4B)Regulation 69Z60(3)”
“TEF distribution (non-dividend)Regulation 69Z61(3)”
“Termination notice (in Part 4B)Regulation 69Z70(1)”.
(1)

Part 2 of the Schedule was amended by S.I. 2007/794, 2008/705 and 2008/3159

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