# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 24: Structure of this Part


The structure of this Part of these Regulations is as follows—
this Chapter contains preliminary provisions;
Chapter 2 contains provisions relating to the tax treatment of participants chargeable to income tax;
Chapter 3 contains provisions relating to the tax treatment of participants chargeable to corporation tax;
Chapter 4 imposes a charge to tax on substantial QIS holdings in qualified investor schemes.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/24 (the official version)
Page: https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.