{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-28",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-28.json",
  "legislation": "uksi/2008/3159",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008",
  "path": "regulation/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Amendment of regulation 94",
  "text": "After paragraph (4) of regulation 94 (modifications of ICTA ) insert—\n“(4A) After paragraph (b) of section 432A(1ZA) of ICTA (apportionment of income and gains), there is treated as inserted—\n“(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.””.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 432(1ZA) was inserted by section 43 of, and paragraph 17 of Schedule 17 to, the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3159/regulation/28",
    "retrieved_at": "2026-10-29T03:20:23.268530+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."
}