| 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) |
| [F1Applicant (in Part 4A) | Regulation 69O(6)] |
| [F2Applicant (in Part 4B) | Regulation 69Z49(5)] |
| [F2Application (in Part 4B) | Regulation 69Z49(5)] |
| Authorised (in relation to unit trust schemes) | Regulation 5(2) |
| Authorised corporate director | Regulation 8 |
| Authorised investment funds | Regulation 3 |
| [F1Balance of business conditions (in Part 4A) | Regulation 69N] |
| [F1Body corporate (in Part 4A) | Regulation 69L(6)] |
| Capital profits, gains or losses (in Part 2) | Regulation 12 |
| [F1Cessation (in Part 4A) | Regulation 69C(2)] |
| [F2Cessation (in Part 4B) | Regulation 69Z44] |
| F3. . . | F3. . . |
| 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) |
| [F1Corporate ownership condition (in Part 4A) | Regulation 69K] |
| Creditor relationship | Regulation 8 |
| [F4Dedicated feeder fund | Regulation 69C(4)] |
| Deduction obligation (in Part 4) | Regulation 26(3) |
| Derivative contract | Regulation 8 |
| F5. . . | F5. . . |
| F6. . . | F6. . . |
| F7. . . | F7. . . |
| [F8Distribution | Regulation 15(1)(b)] |
| F7. . . | F7. . . |
| Distribution date | Regulation 15(4) |
| [F2Distribution income (in Part 4B) | Regulation 69Z56(1)(a)] |
| Distribution period | Regulation 15(2) |
| [F2Diversely owned AIF | Regulation 14E(2)] |
| Dividend distribution | Regulation 22(3) |
| F9. . . | F9. . . |
| [F8Elective FINROF (in Part 6A) | Regulation 85F] |
| [F1Entry (in Part 4A) | Regulation 69C(1)] |
| [F2Entry (in Part 4B) | Regulation 69Z44] |
| [F1Excessive holding (in Part 4A) | Regulation 69Z13(3)] |
| Exchanged units (in Chapter 2 of Part 6) | Regulation 78(7) |
| [F1Existing company notice (in Part 4A) | Regulation 69O(6)] |
| [F2Existing fund application (in Part 4B) | Regulation 69Z49(5)] |
| F10. . . | F10. . . |
| [F8FINROF (in Part 6A) | Regulation 85A] |
| [F2Fund documents | Regulation 9A(10)] |
| [F1Future company notice (in Part 4A) | Regulation 69O(6)] |
| [F2Future fund application (in Part 4B) | Regulation 69Z49(5)] |
| [F1F (post-cessation) (in Part 4A) | Regulation 69C(3)(d)] |
| [F1F (pre-entry) (in Part 4A) | Regulation 69C(3)(a)] |
| [F1F (residual) (in Part 4A) | Regulation 69C(3)(c)] |
| [F1F (tax-exempt) (in Part 4A) | Regulation 69C(3)(b)] |
| [F1Genuine diversity of ownership condition F11... | Regulation [F129A]] |
| [F8Gross asset value (in Part 6A) | Regulation 85C] |
| [F1Holder of excessive rights (in Part 4A) | Regulation 69Z13] |
| [F8Income allocation | Regulation 15(1)(a)] |
| [F2Information notice (in Part 4B) | Regulation 69Z67(2)] |
| [F2Instrument constituting the fund | Regulation 6(7)] |
| [F13instrument constituting the scheme | regulation [F146(7)]] |
| Interest distribution | Regulation 18(3) |
| [F8Investment condition (in Part 6A) | Regulation 85D] |
| F15. . . | F15. . . |
| Investments | Regulation 8 |
| F16. . . | F16. . . |
| Legal owner | Regulation 6(1) |
| [F1Loan creditor condition (in Part 4A) | Regulation 69M] |
| [F2Loan creditor condition (in Part 4B) | Regulation 69Z47] |
| [F17Long-term asset fund | Regulation 14DA(4)] |
| Manager | Regulation 6(3) |
| F18. . . | F18. . . |
| F19. . . | F19. . . |
| Net asset value | Regulation 8 |
| [F1Net income (in Part 4A) | Regulation 69Z] |
| [F1Net income of F (residual) (in Part 4A) | Regulation 69Z2] |
| [F1Net income of F (tax-exempt) (in Part 4A) | Regulation 69Z1] |
| [F1Newly qualified company (in Part 4A) | Regulation 69N(5)] |
| F20. . . | F20. . . |
| [F21Non-reporting fund | Regulation 8] |
| F20. . . | F20. . . |
| [F21Offshore fund | Regulation 8] |
| F20. . . | F20. . . |
| [F21Offshore Funds Regulations | Regulation 8] |
| Open-ended investment company | Regulation 4 |
| Owner of shares | Regulation 8 |
| [F1PAIF distribution (dividends) (in Part 4A) | Regulation 69Z17(3)] |
| [F1PAIF distribution (interest) (in Part 4A) | Regulation 69Z16(3)] |
| Participant | Regulation 6(6) |
| [F1Pre-distribution amount (in Part 4A) | Regulation 69Z3] |
| Pre-transfer accounting period (in Chapter 2 of Part 6) | Regulation 79(1) |
| [F1Property AIF | Regulation 69A(2)] |
| [F2Property condition (in Part 4B) | Regulation 69Z46] |
| [F2Property business income (in Part 4B) | Regulation 69Z56(1)(c)] |
| [F1Property income distribution | Regulation 69Z15(4)] |
| [F1Property investment business (in Part 4A) | Regulation 69F(1)] |
| [F2Property investment income (in Part 4B) | Regulation 69Z56(1)(b)] |
| [F1Property rental business (in Part 4A) | Regulation 69H(1)] |
| F7. . . | F7. . . |
| [F8Prospectus | Regulation 8] |
| [F1Qualifying certificate | Regulation 35] |
| Qualified investor scheme | Regulation [F2214B(4)] |
| Qualifying investments | Regulation 20 |
| Qualifying units (in another authorised investment fund) (in Part 3) | Regulation 21(3) |
| [F2Refusal notice (in Part 4B) | Regulation 69Z52(1)] |
| [F1Relevant distribution (in Chapter 6 of Part 4A) | Regulation 69Z29(1)(b)] |
| Relevant period (in Part 3) | Regulation 19(2) |
| [F21Reportable income | Regulation 8] |
| Reporting date | Regulation 8 |
| F20. . . | F20. . . |
| [F21Reporting fund | Regulation 8] |
| [F23reputable intermediary condition (in Part 4) | Regulation 27] |
| [F23residence condition (in Part 4) | Regulation 30] |
| Residence declaration | Regulation 8 |
| Scheme property | Regulation 6(2) |
| Securities (in Part 3) | Regulation 21(2) |
| [F1Specified accounting period (in Part 4A) | Regulation 69Q(2)] |
| [F2Specified accounting period (in Part 4B) | Regulation 69Z51(2)] |
| F24. . . | F24. . . |
| [F8Statement of Recommended Practice | Regulation 8] |
| Target trust (in Chapter 2 of Part 6) | Regulation 78(7) |
| [F2Tax Elected Fund | Regulation 69Z42(2)] |
| Tax year | Regulation 8 |
| [F2TEF conditions (in Part 4B) | Regulation 69Z45(a)] |
| [F2TEF distribution (dividend) (in Part 4B) | Regulation 69Z60(3)] |
| [F2TEF distribution (non-dividend) | Regulation 69Z61(3)] |
| [F1Termination notice (in Part 4A) | Regulation 69Z37(1)] |
| [F2Termination notice (in Part 4B) | Regulation 69Z70(1)] |
| Transfer date (in Chapter 2 of Part 6) | Regulation 78(7) |
| [F1UK-REIT | Regulation 69F(2).] |
| 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) |
Textual Amendments
F1Words in Sch. Pt. 2 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 7
F2Words in Sch. Pt. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(c)
F3Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(i)
F4Words in Sch. Pt. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2012 (S.I. 2012/1783), regs. 1(1), 5
F5Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(ii)
F6Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(iii)
F7Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 22(2)(a)
F8Words in Sch. Pt. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 22(2)(b)
F9Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(iv)
F10Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(v)
F11Words in Sch. Pt. 2 omitted (1.9.2009) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(a)(i)
F12Word in Sch. Pt. 2 substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(a)(ii)
F13Words in Sch. Pt. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(c)
F14Word in Sch. Pt. 2 substituted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(3)(b)
F15Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Investment Transactions (Tax) Regulations 2014 (S.I. 2014/685), regs. 1(1), 7(4)
F16Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(vi)
F17Words in Sch. Pt. 2 inserted (9.12.2021) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2021 (S.I. 2021/1270), regs. 1, 3(5)
F18Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(vii)
F19Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(viii)
F20Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/244), regs. 1(1), 7(2)(a) (with reg. 8)
F21Words in Sch. Pt. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/244), regs. 1(1), 7(2)(b) (with reg. 8)
F22Words in Sch. Pt. 2 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(b)
F23Words in Sch. Pt. 2 inserted (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 7
F24Words in Sch. Pt. 2 omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 29(a)(ix)