Financial Services and Markets Act 2000 (FSMA): Primary legislation governing financial services in the UK that establishes the regulatory framework and authorization requirements for investment funds
Companies Act 2006: Core legislation governing corporate formation and operation if the investment fund is structured as a company
Limited Partnerships Act 1907: Key legislation for funds structured as limited partnerships, commonly used for private equity and venture capital funds
FCA Handbook: Regulatory framework including COLL (Collective Investment Schemes sourcebook), FUND (Investment Funds sourcebook), and PRIN (Principles for Businesses)
Alternative Investment Fund Managers Directive (AIFMD): EU-derived legislation regulating alternative investment fund managers, still relevant post-Brexit
Financial Services and Markets Act 2000 (Regulated Activities) Order 2001: Statutory instrument specifying which activities require FCA authorization
Financial Services and Markets Act 2000 (Collective Investment Schemes) Order 2001: Statutory instrument defining and regulating collective investment schemes
Money Laundering Regulations 2017: Regulations governing anti-money laundering requirements for financial services firms including investment funds
Income Tax Act 2007: Primary legislation governing income tax implications for investment fund operations and distributions
Corporation Tax Act 2010: Legislation governing corporate tax aspects of investment fund structures and operations
Taxation of Chargeable Gains Act 1992: Legislation governing capital gains tax implications for investment funds and their investors
