介绍性文本1.引文，生效日期和生效日期2.对《授权投资基金（税务）规例》20063的修订。对《规例》第13条（为贷款关系而处理利息分配）的修订4.对《规例》第48条（一般）的修订5.对《规例》第48A条和第48B6条的插入。对《规例》第52条（纳税）的省略7.对《规例》第52A条的省略（经营一般保险业务的公司:将一定数额的税款作为外国税处理）8.附表的修订（缩写和定义表达式）签字解释性说明

Introductory Text1.Citation, commencement and effect2.Amendments to the Authorised Investment Funds (Tax) Regulations 20063.Amendment of regulation 13 (treatment of interest distributions for purposes of loan relationships)4.Amendment of regulation 48 (general)5.Insertion of regulations 48A and 48B6.Omission of regulation 52 (repayments of tax)7.Omission of regulation 52A (companies carrying on general insurance business: treatment of certain amounts of tax as foreign tax)8.Amendment of the Schedule (abbreviations and defined expressions)SignatureExplanatory Note