30.—(1) The residence condition is met with respect to a participant on the distribution date if any of conditions A to E is met.
(2) Condition A is that, in relation to an interest distribution which is not made to or received under a trust, there is a valid declaration, made by the participant, that the participant is not F1... resident in the United Kingdom.
(3) Condition B is—
(a)that the participant holds the units as the personal representative of a deceased person, and
(b)that the deceased, before his death, made a declaration, valid at the time of his death, that he was not F2... resident in the United Kingdom.
(4) Condition C is—
(a)that the participant holds the units as the personal representative of a deceased person, and
(b)that the personal representative has made a declaration that the deceased, immediately before his death, was not F3... resident in the United Kingdom.
(5) Condition D is that, in the case of an interest distribution made to or received under a trust where the whole of the income is, or falls to be treated as, or under any provision of the Tax Acts is deemed to be, the income of a person other than the trustees of that trust, there is a valid declaration, made by the person in question that [F4the person is] not resident in the United Kingdom.
(6) Condition E is that, in circumstances in which condition D does not apply and with respect to a participant in the case of an interest distribution made to or received under a trust, there is a valid declaration, made by the trustees of that trust that—
(a)the trustees are not resident in the United Kingdom, and
(b)each beneficiary of the trust is F5... not resident in the United Kingdom.
Textual Amendments
F1Word in reg. 30(2) omitted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2994), regs. 1(1), 9(a)
F2Word in reg. 30(3)(b) omitted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2994), regs. 1(1), 9(a)
F3Word in reg. 30(4)(b) omitted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2994), regs. 1(1), 9(a)
F4Words in reg. 30(5) substituted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2994), regs. 1(1), 9(b)
F5Words in reg. 30(6)(b) omitted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2994), regs. 1(1), 9(c)