{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69C",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69C.json",
  "legislation": "uksi/2006/964",
  "legislation_title": "The Authorised Investment Funds (Tax) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006",
  "path": "regulation/69C",
  "kind": "regulation",
  "number": "69C",
  "heading": "Key concepts",
  "text": "(1) In this Part “entry” means the time when this Part begins to apply to an open-ended investment company.\n(2) In this Part “cessation” means the time when this Part ceases to apply to an open-ended investment company.\n(3) In this Part, in relation to an open-ended investment company—\n(a) “F (pre-entry)” means the open-ended investment company before this Part begins to apply to it,\n(b) “F (tax-exempt)” means the open-ended investment company in so far as it carries on property investment business (within the meaning of regulation 69F) while this Part applies to it,\n(c) “F (residual)” means the open-ended investment company in so far as it carries on business other than property investment business while this Part applies to it, and\n(d) “F (post-cessation)” means the open-ended investment company after this Part has ceased to apply to it.\n(4) In this Part, a “dedicated feeder fund” in relation to a property AIF means a fund which—\n(a) is a unit trust scheme;\n(b) is dedicated to investment in the property AIF for which it is a feeder fund (in accordance with its prospectus); and\n(c) holds at least 85% of its assets in the form of shares in that property AIF.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 69C(4) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2012 (S.I. 2012/1783), regs. 1(1), 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/964/regulation/69C",
    "retrieved_at": "2026-10-29T04:30:57.523890+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}