{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-31",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-31.json",
  "legislation": "uksi/2009/2036",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009",
  "path": "regulation/31",
  "kind": "regulation",
  "number": "31",
  "heading": "Amendment of regulation 96",
  "text": "(1) Regulation 96 (modifications of ITTOIA 2005) is amended as follows.\n(2) After paragraph (1) insert—\n“(1A) In the application of the provisions specified in paragraph (1B) in relation to a Property AIF and a Tax Elected Fund—\n(a) for “the total” substitute “an”, and\n(b) the amount available for distribution as PAIF distribution (interest) or TEF distribution (non-dividend), as the case may be, shall be treated as the amount available for distribution as yearly interest.\n(1B) The specified provisions are—\n(a) section 373(1) (open-ended investment company interest distributions), and\n(b) section 376(1) (authorised unit trust interest distributions).”.\n(3) In paragraph (3)(b) for “376(1)” substitute “377(1)”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 31 in force at 1.9.2009, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "ITTOIA 2005 is an abbreviation for the Income Tax (Trading and Other Income) Act 2005 (c. 5) provided for in Part 1 of the Schedule to the principal Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2036/regulation/31",
    "retrieved_at": "2026-10-29T03:07:46.544224+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."
}