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Link to original content: http://www.legislation.gov.uk/uksi/2011/244/regulation/3/made/data.akn

2010 c. 8.

S.I. 2009/3001 as amended by S.I. 2009/3139 and 2010/294.

The definition of “prospectus” was inserted by S.I. 2010/294.

http://www.legislation.gov.uk/uksi/2011/244/regulation/3/madeThe Authorised Investment Funds (Tax) (Amendment) Regulations 2011Corporation taxTaxInvestmentCapital gains taxenKing's Printer of Acts of Parliament2016-06-22CORPORATION TAXCAPITAL GAINS TAXThese Regulations amend the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964) (“the principal Regulations”).3Amendment of regulation 81

Regulation 8 (general interpretation) is amended as follows.

2

After the entry for “net asset value” insert—

“non-reporting fund” has the same meaning as in regulation 4(2) of the Offshore Funds Regulations;

“offshore fund” means a fund within the meaning of section 355 of the Taxation (International and Other Provisions) Act 2010;

“Offshore Funds Regulations” means the Offshore Funds (Tax) Regulations 2009;

.

3

After the entry for “prospectus” insert—

“reportable income” has the same meaning as in Chapter 5 of Part 3 of the Offshore Funds Regulations;

.

4

After the entry for “reporting date” insert—

“reporting fund” means an offshore fund to which Part 3 of the Offshore Funds Regulations applies

.