Commentary

D8.112 Tax implications

Corporate tax
Corporate tax | Commentary

D8.112 Tax implications

Corporate tax | Commentary

D8.112 Tax implications

The rules governing the tax treatment of authorised investment funds are contained in the Authorised Investment Funds (Tax) Regulations. They apply for income tax purposes for the tax year 2006/07 and for distributions made on or after 6 April 2006. For corporation tax purposes they apply on income for accounting periods beginning on or after 1 April 2006, on chargeable gains in relation to disposals made on or after 1 April 2006 and for distributions made on or after 1 April 2006. They also apply for capital gains tax purposes in relation to disposals made on

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