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The Authorised Investment Funds (Tax) (Amendment) Regulations 2010
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Amendment of regulation 17
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8.—(1) Regulation 17 (contents of distribution accounts)(1) is amended as follows.
(2) For the heading to the regulation, substitute “allocation of income” and omit the cross-heading immediately preceding the regulation.
(3) For paragraph (1) substitute—
“(1) The total amount available for income allocation must be allocated in one of the following ways—
(a)for distribution as yearly interest (see regulations 18 to 21); or
(b)for distribution as dividends (see regulation 22).”.
(4) For paragraph (2) substitute—
“(2) Amounts chargeable to corporation tax in accordance with Part 4 of CTA 2009(2) must not be included in any amount of income allocated for distribution as yearly interest.”.
(1)
Regulation 17 was amended by S.I. 2009/2036.
(2)
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