http://www.legislation.gov.uk/uksi/2007/794/regulation/8/made

The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007

Income tax

Capital gains tax

Tax

en

King's Printer of Acts of Parliament

2016-05-20

INCOME TAX

CORPORATION TAX

CAPITAL GAINS TAX

These Regulations amend the Authorised Investment Funds Regulations 2006 (S.I. 2006/964) (“the principal Regulations”). They revoke those parts of the principal Regulations which provide that the obligation to make a deduction by way of income tax from an interest distribution does not apply if the non-liability condition is met (see regulation 8). These Regulations also make a number of consequential and minor amendments to the principal Regulations.