# The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008, Regulation 2: Interpretation


In these Regulations—
“qualified investor scheme” has the same meaning as regulation 14B(4) of the principal Regulations (inserted by regulation 11 of these Regulations);
“tax year”—
(a) in relation to income tax, means a year of assessment within the meaning of ICTA (see section 832(1) of that Act); and
(b) in relation to capital gains tax, means a year of assessment within the meaning of TCGA 1992 (see section 288(1) of that Act);
“the principal Regulations” means the Authorised Investment Funds (Tax) Regulations 2006.

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Source: https://www.legislation.gov.uk/uksi/2008/3159/regulation/2 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.