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


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)
Authorised (in relation to unit trust schemes)
Regulation 5(2)
Authorised corporate director
Regulation 8
Authorised investment funds
Regulation 3
Capital profits, gains or losses (in Part 2)
Regulation 12
Chargeable measuring date (in Chapter 4 of Part 4)
Regulation 56(2)
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)
Creditor relationship
Regulation 8
Deduction obligation (in Part 4)
Regulation 26(3)
Derivative contract
Regulation 8
Difference in value (in Chapter 4 of Part 4)
Regulation 55(2)
Disposal (in Chapter 4 of Part 4)
Regulation 59
Distribution
Regulation 15(1)
Distribution accounts
Regulation 15(3)
Distribution date
Regulation 15(4)
Distribution period
Regulation 15(2)
Dividend distribution
Regulation 22(3)
Earlier measuring date (in Chapter 4 of Part 4)
Regulation 55(2)
Exchanged units (in Chapter 2 of Part 6)
Regulation 78(7)
First measuring date (in Chapter 4 of Part 4)
Regulation 64
Interest distribution
Regulation 18(3)
Investments
Regulation 8
Later measuring date (in Chapter 4 of Part 4)
Regulation 55(2)
Legal owner
Regulation 6(1)
Manager
Regulation 6(3)
Market value (in Chapter 4 of Part 4)
Regulation 55(4) and (5)
Measuring date (in Chapter 4 of Part 4)
Regulation 55
Net asset value
Regulation 8
Open-ended investment company
Regulation 4
Owner of shares
Regulation 8
Participant
Regulation 6(6)
Pre-transfer accounting period (in Chapter 2 of Part 6)
Regulation 79(1)
Qualifying certificate
Regulation 35
Qualified investor scheme
Regulation 53(3)
Qualifying investments
Regulation 20
Qualifying units (in another authorised investment fund) (in Part 3)
Regulation 21(3)
Relevant period (in Part 3)
Regulation 19(2)
Reporting date
Regulation 8
Residence declaration
Regulation 8
Scheme property
Regulation 6(2)
Securities (in Part 3)
Regulation 21(2)
Substantial QIS holding (in Chapter 4 of Part 4)
Regulation 54
Target trust (in Chapter 2 of Part 6)
Regulation 78(7)
Tax year
Regulation 8
Transfer date (in Chapter 2 of Part 6)
Regulation 78(7)
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/ukdsi/2006/0110740300/schedule/part/2 (the official version)
Page: https://openlegislation.uk/draft-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.