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The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 3159
- Regulation 24
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Amendment of regulation 69Z19
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24. For paragraph (1) of regulation 69Z19 (PAIF distributions (interest): liability to tax of participants) substitute—
“(1) A PAIF distribution (interest) received by a participant in an open-ended investment company to which this Part applies shall be treated—
(a)in the case of a participant within the charge to corporation tax, as if it were interest arising from a loan relationship; and
(b)in the case of a participant within the charge to income tax, as if it were a payment of yearly interest falling within Chapter 2 of Part 4 of ITTOIA 2005(1).”.
(1)
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