Regulation 2 Structure of these Regulations

The structure of these Regulations is as follows—

• this Part contains preliminary provisions and provides for interpretation;

• F1Part 1A deals with the genuine diversity of ownership condition;

• Part 2 deals with the tax treatment of authorised investment funds;

• F2Part 2A deals with qualified investor schemes

• F3Part 2B deals with diversely owned AIFs;

• Part 3 deals with distributions made by authorised investment funds;

• Part 4 deals with the treatment of participants in authorised investment funds;

• F4Part 4A deals with Property AIFs;

• F5Part 4B deals with Tax Elected Funds;

• Part 5 deals with compliance;

• Part 6 contains further provisions relating to authorised investment funds;

• F6Part 6A contains provisions relating to Funds Investing in Non-Reporting Offshore Funds (FINROFs);

• Part 7 contains consequential amendments and modifications of enactments; and

• Part 8 contains final provisions.