Regulation 1 Citation, commencement and effect
(1)
These Regulations may be cited as the Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2012.
(2)
These Regulations come into force on 1 January 2013 and the amendments made by these Regulations have effect in relation to dividend distributions made on or after that date.
(3)
In this regulation “dividend distribution” has the meaning given by regulation 22(3) of the Authorised Investment Funds (Tax) Regulations 2006f1.
Annotations
Footnotes
- f1
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S.I. 2006/964; relevant amending instruments are S.I. 2008/3159, S.I. 2009/2036, S.I. 2010/294, S.I. 2010/1642, S.I. 2012/519.