# The Authorised Investment Funds (Tax) Regulations 2006, Part 2: Index of expressions defined or otherwise explained in these Regulations

Extent: E+W+S+N.I.

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)
Applicant (in Part 4A)
Regulation 69O(6)
Applicant (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
. . .
. . .
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
Dedicated feeder fund
Regulation 69C(4)
Deduction obligation (in Part 4)
Regulation 26(3)
Derivative contract
Regulation 8
. . .
. . .
. . .
. . .
. . .
. . .
Distribution
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)
. . .
. . .
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)
. . .
. . .
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 ...
Regulation 9A
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)
instrument constituting the scheme
regulation 6(7)
Interest distribution
Regulation 18(3)
Investment condition (in Part 6A)
Regulation 85D
. . .
. . .
Investments
Regulation 8
. . .
. . .
Legal owner
Regulation 6(1)
Loan creditor condition (in Part 4A)
Regulation 69M
Loan creditor condition (in Part 4B)
Regulation 69Z47
Long-term asset fund
Regulation 14DA(4)
Manager
Regulation 6(3)
. . .
. . .
. . .
. . .
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)
. . .
. . .
Non-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 14B(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
reputable 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)
. . .
. . .
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)

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Source: https://www.legislation.gov.uk/uksi/2006/964/schedule/part/2 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/schedule/part-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.