{
  "url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/schedule/part-2",
  "json_url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/schedule/part-2.json",
  "legislation": "ukdsi/2006/0110740300",
  "legislation_title": "The Authorised Investment Funds (Tax) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006",
  "path": "schedule/part/2",
  "kind": "part",
  "number": "2",
  "heading": "Index of expressions defined or otherwise explained in these Regulations",
  "text": "Accumulation unit\nRegulation 6(5)\nAcquiring company (in Chapter 2 of Part 6)\nRegulation 78(7)\nAlternative finance arrangements (in Part 3)\nRegulation 21(11)\nAuthorised (in relation to unit trust schemes)\nRegulation 5(2)\nAuthorised corporate director\nRegulation 8\nAuthorised investment funds\nRegulation 3\nCapital profits, gains or losses (in Part 2)\nRegulation 12\nChargeable measuring date (in Chapter 4 of Part 4)\nRegulation 56(2)\nCollective investment scheme\nRegulation 8\nCommissioners\nRegulation 8\nConsideration shares (in Chapter 2 of Part 6)\nRegulation 78(7)\nContract for differences (in Part 3)\nRegulation 21(9)\nCreditor relationship\nRegulation 8\nDeduction obligation (in Part 4)\nRegulation 26(3)\nDerivative contract\nRegulation 8\nDifference in value (in Chapter 4 of Part 4)\nRegulation 55(2)\nDisposal (in Chapter 4 of Part 4)\nRegulation 59\nDistribution\nRegulation 15(1)\nDistribution accounts\nRegulation 15(3)\nDistribution date\nRegulation 15(4)\nDistribution period\nRegulation 15(2)\nDividend distribution\nRegulation 22(3)\nEarlier measuring date (in Chapter 4 of Part 4)\nRegulation 55(2)\nExchanged units (in Chapter 2 of Part 6)\nRegulation 78(7)\nFirst measuring date (in Chapter 4 of Part 4)\nRegulation 64\nInterest distribution\nRegulation 18(3)\nInvestments\nRegulation 8\nLater measuring date (in Chapter 4 of Part 4)\nRegulation 55(2)\nLegal owner\nRegulation 6(1)\nManager\nRegulation 6(3)\nMarket value (in Chapter 4 of Part 4)\nRegulation 55(4) and (5)\nMeasuring date (in Chapter 4 of Part 4)\nRegulation 55\nNet asset value\nRegulation 8\nOpen-ended investment company\nRegulation 4\nOwner of shares\nRegulation 8\nParticipant\nRegulation 6(6)\nPre-transfer accounting period (in Chapter 2 of Part 6)\nRegulation 79(1)\nQualifying certificate\nRegulation 35\nQualified investor scheme\nRegulation 53(3)\nQualifying investments\nRegulation 20\nQualifying units (in another authorised investment fund) (in Part 3)\nRegulation 21(3)\nRelevant period (in Part 3)\nRegulation 19(2)\nReporting date\nRegulation 8\nResidence declaration\nRegulation 8\nScheme property\nRegulation 6(2)\nSecurities (in Part 3)\nRegulation 21(2)\nSubstantial QIS holding (in Chapter 4 of Part 4)\nRegulation 54\nTarget trust (in Chapter 2 of Part 6)\nRegulation 78(7)\nTax year\nRegulation 8\nTransfer date (in Chapter 2 of Part 6)\nRegulation 78(7)\nUmbrella company\nRegulation 7(1)\nUmbrella scheme\nRegulation 7(4)\nUnderlying subject matter (in Part 3)\nRegulation 21(6)\nUnit holder\nRegulation 5(3)\nUnit trust scheme\nRegulation 5(1)\nUnits\nRegulation 6(4)\nThe whole of the scheme property of an authorised unit trust that is available for transfer (in Chapter 2 of Part 6)\nRegulation 78(7)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110740300/schedule/part/2",
    "retrieved_at": "2026-10-30T15:21:25.506036+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}