# The Authorised Investment Funds (Tax) (Amendment) Regulations 2011, Regulation 1: Citation, commencement and effect


(1) These Regulations may be cited as the Authorised Investment Funds (Tax) (Amendment) Regulations 2011 and come into force on 6th March 2011.
(2) Subject to regulation 8, regulations 2 to 4 and 6, 7 and 9 of these Regulations have effect—
(a) for the purposes of corporation tax—
(i) on income, for accounting periods ending on or after 6th March 2011, and
(ii) on chargeable gains, in relation to disposals made on or after 6th March 2011, and
(b) for the purposes of capital gains tax, in relation to disposals made on or after 6th March 2011.

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Source: https://www.legislation.gov.uk/uksi/2011/244/regulation/1 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2011/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.