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The Authorised Investment Funds (Tax) (Amendment) Regulations 2010
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Amendment of regulation 69Z14
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16.—(1) Regulation 69Z14 (attribution of distributions)(1) is amended as follows.
(2) For the heading substitute “allocation of income”.
(3) For the words “the total amount shown” to “shall be attributed” substitute “the total amount available for income allocation in an open-ended investment company to which this Part applies shall be attributed”.
(1)
Regulation 69Z14 was inserted by S.I. 2008/705.
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