The Authorised Investment Funds (Tax) (Amendment) Regulations 2015

These Regulations amend the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/964) which make provision about the treatment of authorised investment funds for tax purposes.

Lifecycle

Department

Made

04 Mar 2015

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In force

26 Mar 2015

Enabling power

The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3)(a) and (b) and 18(1) and (5) of the Finance (2) Act 2005. No.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 05 Mar 2015 · 28 KB

Instrument

application/pdf · 05 Mar 2015 · 33 KB