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The Authorised Investment Funds (Tax) Regulations 2006
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15.—(1) In these Regulations a reference to a “distribution” includes crediting an amount to the capital part of the scheme property of an authorised investment fund on behalf of a participant in respect of the participant’s accumulation units.
(2) In these Regulations “distribution period”, in relation to an authorised investment fund, means a period by reference to which the total amount available for distribution to participants is ascertained.
(3) In these Regulations “distribution accounts”, in relation to an authorised investment fund, means accounts showing—
(a)the total amount available for distribution to participants, and
(b)how that total amount is computed.
(4) In these Regulations the “distribution date” for a distribution period of an authorised investment fund means—
(a)the date specified by or in accordance with the terms of the trust or the instrument of incorporation of the company for any distribution for that distribution period, or
(b)if no date is specified, the last day of that distribution period.
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