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Regulation 28 Amendment of regulation 94

Original text. Later amendments are not shown.

After paragraph (4) of regulation 94 (modifications of ICTA ) insert—

“(4A)

After paragraph (b) of section 432A(1ZA) of ICTA f1 (apportionment of income and gains), there is treated as inserted—

“(ba)

income from property income distributions to which regulation 69Z15 of the Authorised Investment Funds (Tax) Regulations 2006 apply (property income distributions by an open-ended investment company.””.

Annotations

Footnotes

f1

Section 432(1ZA) was inserted by section 43 of, and paragraph 17 of Schedule 17 to, the Finance Act 2008 (c. 9).