Chapter 1 Preliminary ProvisionsF1
- 85AFINROFs
- 85BStructure of this Part
- 85CInterpretation
- 85DThe investment condition
- 85EInterests in funds treated as not being interests in non-reporting funds
- 85FElective FINROFs
Annotations
Textual amendments
- F1
Pt. 6A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 21 (with regs. 25, 26)