# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69Z44: Interpretation


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.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69Z44 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.