Schedule 3 | Abbreviations and Defined Expressions

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TMA 1970 The Taxes Management Act 1970 (c. 9) ICTA The Income and Corporation Taxes Act 1988 (c. 1) TCGA 1992 The Taxation of Chargeable Gains Act 1992 (c. 12) FA 1996 The Finance Act 1996 (c. 8) FISMA 2000 The Financial Services and Markets Act 2000 (c. 8) ITTOIA 2005 The Income Tax (Trading and Other Income) Act 2005 (c. 5) ITA 2007 The Income Tax Act 2007 (c. 3) FA 2008 The Finance Act 2008 (c. 9) CTA 2009 The Corporation Tax Act 2009 (c. 4) CTA 2010 The Corporation Tax Act 2010 (c. 4)

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Accounting income (in Part 3) Regulation 72B(8) Acquisition by way of initial purchase (in Part 4) Regulation 72(4) Applicant (in Part 3) Regulation 51(3) Application (in Part 3) Regulation 51(3) Basic gain Chapter 5 of Part 2 Computation period (in Part 4) Regulation 92C Constant NAV fund Regulation 118 Diversely owned fund Regulation 73(2) Eligible offshore fund (in Part 3) Regulation 51(3) Equalisation amount per unit of interest (in Part 4) Regulation 92(3)(ba) Equalisation amount (in Part 4) Regulation 72(2) 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) Fund operating equalisation arrangements (in Part 4) Regulation 50A(a) Fund operating full equalisation arrangements (in Part 4) Regulation 50A(b) 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 . . . . . . 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 . . . . . . Participant (in a fund) Regulation 7 Period of account Regulation 12 Proposed prospectus Regulation 12 Prospectus Regulation 12 Regulated market 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 Transparent reporting fund Regulation 89A(2) Tribunal Regulation 12 UCITS fund Regulation 12 Umbrella arrangements Regulation 5