# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 2: Structure of these Regulations

Extent: E+W+S+N.I.

The structure of these Regulations is as follows—
this Part contains preliminary provisions and provides for interpretation;
Part 1A deals with the genuine diversity of ownership condition;
Part 2 deals with the tax treatment of authorised investment funds;
Part 2A deals with qualified investor schemes
Part 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;
Part 4A deals with Property AIFs;
Part 4B deals with Tax Elected Funds;
Part 5 deals with compliance;
Part 6 contains further provisions relating to authorised investment funds;
Part 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.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/2 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.