# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 85B: Structure of this Part


The structure of this Part is as follows—
This Chapter contains preliminary provisions;
Chapter 2 deals with entry into the Funds Investing in Non-Reporting Offshore Funds regime (“FINROF regime”);
Chapter 3 deals with the tax treatment of FINROFs and of participants in FINROFs;
Chapter 4 deals with exceptions, etc from the charge to tax;
Chapter 5 deals with disposal of units in FINROFs;
Chapter 6 deals with income gains and computation of income gains;
Chapter 7 deals with deduction of income gains in computing chargeable gains;
Chapter 8 deals with leaving the FINROF regime.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/85B (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-85B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.