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HMRC internal manual

Capital Gains Manual

Open-ended investment companies (OEICs): statutory definition of OEIC

An OEIC is defined by Authorised Investment Funds (Tax) Regulations 2006 (SI2006/964)Regulation 4 as a company incorporated in the United Kingdom to which section 236 of theFinancial Services and Markets Act 2000 applies.

Before 1 April 2006, the same statutory definition was provided by SI1997/1154 Regulation10, but only for the purposes of ICTA 1988. Regulation 20 modified section 99 TCGA 1992 sothat the same definition applied for the purposes of TCGA 1992.