Part 2 Index of expressions defined or otherwise explained in these Regulations
Original text. Later amendments are not shown.
| |
| Applicant (in Part 3) | Regulation 51(3) |
| Application (in Part 3) | Regulation 51(3) |
| Basic gain | Chapter 5 of Part 2 |
| Constant NAV fund | Regulation 118 |
| Diversely owned fund | Regulation 73(2) |
| Eligible offshore fund (in Part 3) | Regulation 51(3) |
| Equivalence condition | Regulation 74 |
| Existing fund application (in Part 3) | Regulation 51(3) |
| Financial trader (in Chapter 8 of Part 3) | Regulation 105 |
| Fund distribution date | Regulation 94(4) |
| Future fund application (in Part 3) | Regulation 51(3) |
| Genuine diversity of ownership condition | Regulations 75 and 76 |
| Guaranteed return fund | Regulation 9 |
| HMRC | Regulation 12 |
| HMRC intervention | Regulation 108(6) |
| Interest (of a participant in an offshore fund) | Regulation 8 |
| Investment transaction (in Part 3) | Regulation 81 |
| Main arrangements | Regulation 6 |
| Manager (in Part 3) | Regulation 51(3) |
| Market value | Regulation 10 |
| Material disposal | Regulation 15 |
| Minor breach | Regulation 108(4) |
| Non-reporting fund | Regulation 4(2) |
| Offshore fund | Regulation 3 |
| Offshore income gain | Chapter 5 of Part 2 |
| OIG amount | Regulation 20(2) |
| Participant (in a fund) | Regulation 7 |
| Period of account | Regulation 12 |
| Proposed prospectus | Regulation 12 |
| Prospectus | Regulation 12 |
| Relevant group of sections | Regulation 12 |
| Reportable income | Chapter 5 of Part 3 |
| Reported income | Regulation 92(2) |
| Reporting fund | Regulation 50 |
| Reporting period | Regulation 91 |
| Serious breach | Regulation 108(3) |
| Tax year | Regulation 12 |
| TCGA disposal (in Chapter 6 of Part 2) | Regulation 44(2) |
| This group of regulations (in Chapter 8 of Part 3) | Regulation 102(2) |
| Transparent fund | Regulation 11 |
| Tribunal | Regulation 12 |
| UCITS fund | Regulation 12 |
| Umbrella arrangements | Regulation 5 |