Part 2 Index of expressions defined or otherwise explained in these Regulations
United Kingdom
| Accumulation unit | Regulation 6(5) |
| Acquiring company (in Chapter 2 of Part 6) | Regulation 78(7) |
| Alternative finance arrangements (in Part 3) | Regulation 21(11) |
| F1Applicant (in Part 4A) | Regulation 69O(6) |
| F2Applicant (in Part 4B) | Regulation 69Z49(5) |
| Application (in Part 4B) | Regulation 69Z49(5) |
| Authorised (in relation to unit trust schemes) | Regulation 5(2) |
| Authorised corporate director | Regulation 8 |
| Authorised investment funds | Regulation 3 |
| Balance of business conditions (in Part 4A) | Regulation 69N |
| Body corporate (in Part 4A) | Regulation 69L(6) |
| Capital profits, gains or losses (in Part 2) | Regulation 12 |
| Cessation (in Part 4A) | Regulation 69C(2) |
| Cessation (in Part 4B) | Regulation 69Z44 |
| F3. . . | . . . |
| Collective investment scheme | Regulation 8 |
| Commissioners | Regulation 8 |
| Consideration shares (in Chapter 2 of Part 6) | Regulation 78(7) |
| Contract for differences (in Part 3) | Regulation 21(9) |
| Corporate ownership condition (in Part 4A) | Regulation 69K |
| Creditor relationship | Regulation 8 |
| F4Dedicated feeder fund | Regulation 69C(4) |
| Deduction obligation (in Part 4) | Regulation 26(3) |
| Derivative contract | Regulation 8 |
| F5. . . | . . . |
| F6. . . | . . . |
| F7. . . | . . . |
| F8Distribution | Regulation 15(1)(b) |
| . . . | . . . |
| Distribution date | Regulation 15(4) |
| Distribution income (in Part 4B) | Regulation 69Z56(1)(a) |
| Distribution period | Regulation 15(2) |
| Diversely owned AIF | Regulation 14E(2) |
| Dividend distribution | Regulation 22(3) |
| F9. . . | . . . |
| Elective FINROF (in Part 6A) | Regulation 85F |
| Entry (in Part 4A) | Regulation 69C(1) |
| Entry (in Part 4B) | Regulation 69Z44 |
| Excessive holding (in Part 4A) | Regulation 69Z13(3) |
| Exchanged units (in Chapter 2 of Part 6) | Regulation 78(7) |
| Existing company notice (in Part 4A) | Regulation 69O(6) |
| Existing fund application (in Part 4B) | Regulation 69Z49(5) |
| F10. . . | . . . |
| FINROF (in Part 6A) | Regulation 85A |
| Fund documents | Regulation 9A(10) |
| Future company notice (in Part 4A) | Regulation 69O(6) |
| Future fund application (in Part 4B) | Regulation 69Z49(5) |
| F (post-cessation) (in Part 4A) | Regulation 69C(3)(d) |
| F (pre-entry) (in Part 4A) | Regulation 69C(3)(a) |
| F (residual) (in Part 4A) | Regulation 69C(3)(c) |
| F (tax-exempt) (in Part 4A) | Regulation 69C(3)(b) |
| Genuine diversity of ownership condition F11... | Regulation F129A |
| Gross asset value (in Part 6A) | Regulation 85C |
| Holder of excessive rights (in Part 4A) | Regulation 69Z13 |
| Income allocation | Regulation 15(1)(a) |
| Information notice (in Part 4B) | Regulation 69Z67(2) |
| Instrument constituting the fund | Regulation 6(7) |
| F13instrument constituting the scheme | regulation F146(7) |
| Interest distribution | Regulation 18(3) |
| Investment condition (in Part 6A) | Regulation 85D |
| F15. . . | . . . |
| Investments | Regulation 8 |
| F16. . . | . . . |
| Legal owner | Regulation 6(1) |
| Loan creditor condition (in Part 4A) | Regulation 69M |
| Loan creditor condition (in Part 4B) | Regulation 69Z47 |
| F17Long-term asset fund | Regulation 14DA(4) |
| Manager | Regulation 6(3) |
| F18. . . | . . . |
| F19. . . | . . . |
| Net asset value | Regulation 8 |
| Net income (in Part 4A) | Regulation 69Z |
| Net income of F (residual) (in Part 4A) | Regulation 69Z2 |
| Net income of F (tax-exempt) (in Part 4A) | Regulation 69Z1 |
| Newly qualified company (in Part 4A) | Regulation 69N(5) |
| F20. . . | . . . |
| F21Non-reporting fund | Regulation 8 |
| . . . | . . . |
| Offshore fund | Regulation 8 |
| . . . | . . . |
| Offshore Funds Regulations | Regulation 8 |
| Open-ended investment company | Regulation 4 |
| Owner of shares | Regulation 8 |
| PAIF distribution (dividends) (in Part 4A) | Regulation 69Z17(3) |
| PAIF distribution (interest) (in Part 4A) | Regulation 69Z16(3) |
| Participant | Regulation 6(6) |
| Pre-distribution amount (in Part 4A) | Regulation 69Z3 |
| Pre-transfer accounting period (in Chapter 2 of Part 6) | Regulation 79(1) |
| Property AIF | Regulation 69A(2) |
| Property condition (in Part 4B) | Regulation 69Z46 |
| Property business income (in Part 4B) | Regulation 69Z56(1)(c) |
| Property income distribution | Regulation 69Z15(4) |
| Property investment business (in Part 4A) | Regulation 69F(1) |
| Property investment income (in Part 4B) | Regulation 69Z56(1)(b) |
| Property rental business (in Part 4A) | Regulation 69H(1) |
| . . . | . . . |
| Prospectus | Regulation 8 |
| Qualifying certificate | Regulation 35 |
| Qualified investor scheme | Regulation F2214B(4) |
| Qualifying investments | Regulation 20 |
| Qualifying units (in another authorised investment fund) (in Part 3) | Regulation 21(3) |
| Refusal notice (in Part 4B) | Regulation 69Z52(1) |
| Relevant distribution (in Chapter 6 of Part 4A) | Regulation 69Z29(1)(b) |
| Relevant period (in Part 3) | Regulation 19(2) |
| Reportable income | Regulation 8 |
| Reporting date | Regulation 8 |
| . . . | . . . |
| Reporting fund | Regulation 8 |
| F23reputable intermediary condition (in Part 4) | Regulation 27 |
| residence condition (in Part 4) | Regulation 30 |
| Residence declaration | Regulation 8 |
| Scheme property | Regulation 6(2) |
| Securities (in Part 3) | Regulation 21(2) |
| Specified accounting period (in Part 4A) | Regulation 69Q(2) |
| Specified accounting period (in Part 4B) | Regulation 69Z51(2) |
| F24. . . | . . . |
| Statement of Recommended Practice | Regulation 8 |
| Target trust (in Chapter 2 of Part 6) | Regulation 78(7) |
| Tax Elected Fund | Regulation 69Z42(2) |
| Tax year | Regulation 8 |
| TEF conditions (in Part 4B) | Regulation 69Z45(a) |
| TEF distribution (dividend) (in Part 4B) | Regulation 69Z60(3) |
| TEF distribution (non-dividend) | Regulation 69Z61(3) |
| Termination notice (in Part 4A) | Regulation 69Z37(1) |
| Termination notice (in Part 4B) | Regulation 69Z70(1) |
| Transfer date (in Chapter 2 of Part 6) | Regulation 78(7) |
| UK-REIT | Regulation 69F(2). |
| Umbrella company | Regulation 7(1) |
| Umbrella scheme | Regulation 7(4) |
| Underlying subject matter (in Part 3) | Regulation 21(6) |
| Unit holder | Regulation 5(3) |
| Unit trust scheme | Regulation 5(1) |
| Units | Regulation 6(4) |
| The whole of the scheme property of an authorised unit trust that is available for transfer (in Chapter 2 of Part 6) | Regulation 78(7) |
Annotations
Textual amendments
- F1
Words in Sch. Pt. 2 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 7
- F2
Words in Sch. Pt. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(c)
- F3
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(i)
- F4
Words in Sch. Pt. 2 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), 5
- F5
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(ii)
- F6
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(iii)
- F7
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 22(2)(a)
- F8
Words in Sch. Pt. 2 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), 22(2)(b)
- F9
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(iv)
- F10
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(v)
- F11
Words in Sch. Pt. 2 omitted (1.9.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(a)(i)
- F12
Word in Sch. Pt. 2 substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(a)(ii)
- F13
Words in Sch. Pt. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(c)
- F14
Word in Sch. Pt. 2 substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(b)
- F15
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Investment Transactions (Tax) Regulations 2014 (S.I. 2014/685), regs. 1(1), 7(4)
- F16
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(vi)
- F17
Words in Sch. Pt. 2 inserted (9.12.2021) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2021 (S.I. 2021/1270), regs. 1, 3(5)
- F18
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(vii)
- F19
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(viii)
- F20
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/244), regs. 1(1), 7(2)(a) (with reg. 8)
- F21
Words in Sch. Pt. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/244), regs. 1(1), 7(2)(b) (with reg. 8)
- F22
Words in Sch. Pt. 2 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(b)
- F23
Words in Sch. Pt. 2 inserted (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 7
- F24
Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(ix)