{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2010/regulation-3",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2010/regulation-3.json",
  "legislation": "uksi/2010/1642",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2010",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of regulation 13 (treatment of interest distributions for purposes of loan relationships)",
  "text": "In regulation 13 (treatment of interest distributions for purposes of loan relationships) after paragraph (1) insert—\n“(1A) But paragraph (1) does not apply to the extent that the interest distribution is derived from franked investment income.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/1642/regulation/3",
    "retrieved_at": "2026-10-29T02:38:26.146421+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}