The Authorised Investment Funds (Tax) (Amendment) Regulations 2021
These Regulations amend the Authorised Investment Funds (Tax) Regulations 2006 (“the principal Regulations”) to make provision for the tax treatment of a new type of authorised investment fund called a long-term asset fund and make provision in relation to the application of Part 3A of the Corporation Tax Act 2010 (“CTA 2010”) to qualified investor schemes.
Lifecycle
Department
Made
15 Nov 2021
—
In force
09 Dec 2021
Enabling power
The Treasury, in exercise of the powers conferred by section 152 of the Finance Act 1995and sections 17(3) and 18 of the Finance (No. 2) Act 2005, make the following Regulations:
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