The Investment Transactions (Tax) Regulations 2014

These Regulations specify certain types of transactions as “investment transactions” for the purposes of the Authorised Investment Funds (Tax) Regulations 2006, the Offshore Funds (Tax) Regulations 2009, the Investment Trust (Approved Company) (Tax) Regulations 2011 and the Unauthorised Unit Trusts (Tax) Regulations 2013. An investment transaction carried out by an authorised investment fund, an offshore fund, an investment trust or an exempt unauthorised unit trust, as the case may be, will not be characterised as a trading transaction for tax purposes if the fund concerned meets certain conditions set out in those Regulations.

Lifecycle

Department

Made

17 Mar 2014

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In force

08 Apr 2014

Enabling power

The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (2) Act 2005, section 622A of the Corporation Tax Act 2010, section 354 of the Taxation (International and Other Provisions) Act 2010and section 217 of the Finance Act 2013. No.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 19 Mar 2014 · 31 KB

Instrument

application/pdf · 18 Mar 2014 · 49 KB