Regulation 1 Citation, commencement and effect

These Regulations may be cited as the Authorised Investment Funds (Tax) (Amendment) Regulations 2012 and come into force at 1.30 p.m. on 27th February 2012.

Subject to paragraphs (3) and (4), these Regulations have effect in relation to any distribution made at or after that time.

Regulation 6 has effect in relation to any distribution made in respect of a distribution period ending at or after that time.

Regulation 9 has effect in relation to accounting periods starting at or after that time.

In this regulation, “distribution” and “distribution period” have the meaning given in regulation 15 of the Authorised Investment Funds (Tax) Regulations 2006^f1.