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The Authorised Investment Funds (Tax) Regulations 2006
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There are currently no known outstanding effects for the The Authorised Investment Funds (Tax) Regulations 2006, Section 48A.
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[F1Income treated as an annual payment treated as foreign incomeU.K.
This section has no associated Explanatory Memorandum
48A. If there is a foreign element of the tax treated as deducted under regulation 48(2)(b) (see regulation 48B), a corresponding proportionate part of the distribution which is treated as an annual payment under regulation 48(2)(a) is treated as if it were income that—
(a)arises in a territory of the kind mentioned in regulation 48B(3)(a), and
(b)is income by reference to which the tax treated under that provision as payable was computed.]
Textual Amendments
F1Regs. 48A, 48B inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2010 (S.I. 2010/1642), regs. 1(1), 5
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