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The Authorised Investment Funds (Tax) (Amendment) Regulations 2010
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Amendment of the Schedule
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22.—(1) The Schedule (abbreviations and defined expressions) is amended as follows.
(2) In Part 2 (index of expressions defined or otherwise explained in these Regulations)—
(a)omit the entries relating to “Prospectus (in Part 4A)”, “distribution” and “distribution accounts” and
(b)insert, at the appropriate alphabetical place in each case—
| Distribution | Regulation 15(1)(b) |
| Elective FINROF (in Part 6A) | Regulation 85F |
| FINROF (in Part 6A) | Regulation 85A |
| Gross asset value (in Part 6A) | Regulation 85C |
| Income allocation | Regulation 15(1)(a) |
| Investment condition (in Part 6A) | Regulation 85D |
| Non-reporting fund (in Part 6A) | Regulation 85C |
| Offshore fund (in Part 6A) | Regulation 85C |
| Offshore Funds Regulations (in Part 6A) | Regulation 85C |
| Prospectus | Regulation 8 |
| Reporting fund (in Part 6A) | Regulation 85C |
| Statement of Recommended Practice | Regulation 8 |
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