The Authorised Investment Funds (Tax) Regulations 2006 No. 964

[F1 PART 4B U.K. TAX ELECTED FUNDS

Textual Amendments

F1 Pt. 4B inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 24

CHAPTER 5 U.K. THE TREATMENT OF PARTICIPANTS IN TAX ELECTED FUNDS

TEF distributions (non-dividend) U.K.

Modification of section 490 of CTA 2009 U.K.

69Z64.   Section 490 of CTA 2009 (holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights) shall apply to a participant in a TEF as if in subsections (4) and (5) for “interest distribution” there were substituted “TEF distribution (non-dividend)”.]