Regulation 69Z44 InterpretationF1

In this Part—

• “entry” means the time when this Part begins to apply to an authorised investment fund;

• “cessation” means the time when this Part ceases to apply to an authorised investment fund;

• “overseas property business” has the meaning given in section 206 of CTA 2009;

• “UK property business” has the meaning given in section 205 of CTA 2009.