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The Open-ended Investment Companies (Tax) Regulations 1997

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  1. Introductory Text

  2. PART I INTRODUCTORY

    1. 1.Citation and commencement

    2. 2.Interpretation

  3. PART II GENERAL PROVISIONS RELATING TO TAX TREATMENT OF OPEN-ENDED INVESTMENT COMPANIES

    1. 3.Tax treatment of open-ended investment companies—general

    2. 4.General modifications of the Tax Acts and the 1992 Act

    3. 5.General modification—authorised unit trust

    4. 6.General modification—manager of authorised unit trust

    5. 7.General modification—unit of authorised unit trust

    6. 8.General modification—registered office of company

  4. PART III SPECIFIC MODIFICATIONS OF CHAPTER III OF PART XII OF THE TAXES ACT (UNIT TRUST SCHEMES)

    1. 9.General provision

    2. 10.Modifications of section 468

    3. 11.Modifications of section 468AA

    4. 12.Modifications of section 468I

    5. 13.Modifications of section 468L

  5. PART IV OTHER SPECIFIC MODIFICATIONS OF THE TAX ACTS

    1. 14.Modification of section 832(1)

    2. 15.Modification of section 839(8)

    3. 16.Modification of Schedule 20

    4. 17.Modification of section 152 of the Finance Act 1993

    5. 18.Modifications of section 154 of the Finance Act 1994

    6. 19.Modifications of Schedule 10 to the Finance Act 1996

  6. PART V SPECIFIC MODIFICATIONS OF THE 1992 ACT

    1. 20.Modification of section 99 of the 1992 Act

    2. 21.Modification of section 117B of the 1992 Act

    3. 22.Modifications of section 272 of the 1992 Act

    4. 23.Modifications of section 288 of the 1992 Act

  7. PART VI MISCELLANEOUS PROVISIONS

    1. 24.Ownership of shares in open-ended investment companies

    2. 25.Amalgamation of an authorised unit trust with, and conversion of an authorised unit trust to, an open-ended investment company

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

    4. 27.Provisions supplementary to regulations 25 and 26

    5. 28.Modifications of the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994

  8. Signature

  9. Explanatory Note

Yn ôl i’r brig

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