OpenLegislation

Regulation 69B Structure of this PartF1

The structure of this Part of these Regulations is as follows—

  • This Chapter contains preliminary provisions;

  • Chapter 2 deals with entry into and membership of the Property AIF regime;

  • Chapter 3 deals with the tax treatment of Property AIFs;

  • Chapter 4 deals with distributions made by Property AIFs;

  • Chapter 5 deals with the treatment of participants in Property AIFs;

  • Chapter 6 deals with compliance in relation to the Property AIF regime; and

  • Chapter 7 contains provisions relating to an open-ended investment company’s leaving the Property AIF regime.

Annotations

Textual amendments

F1

Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5