Regulation 85G Entry into FINROF regime: the basic ruleF1
This Part applies to an authorised investment fund from—
(a)
the date on which the fund first met the condition in regulation 85D (the investment condition); or
(b)
the date specified in the notice given under regulation 85F (elective FINROFs),
whichever is the earlier.
Annotations
Textual amendments
- F1
Pt. 6A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 21 (with regs. 25, 26)