http://www.legislation.gov.uk/uksi/2006/964/part/4A/chapter/2/crossheading/the-genuine-diversity-of-ownership-condition

The Authorised Investment Funds (Tax) Regulations 2006

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INCOME TAX

CORPORATION TAX

CAPITAL GAINS TAX

Statute Law Database

2024-05-16

Expert Participation

2021-12-09

In the Finance (No. 2) Act 2005 (c. 22) (“the 2005 Act”), Chapter 3 of Part 2 makes provision relating to authorised investment funds. Existing statutory provisions dealing with authorised investment funds cease to have effect on such day as the Treasury may appoint by order (see sections 17(1) and 19(1) of the 2005 Act). Arrangements are being made for the enactments specified in section 17(1) of the 2005 Act to be repealed.