{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-33",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-33.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/33",
  "kind": "regulation",
  "number": "33",
  "heading": "Amendment of the Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006",
  "text": "(1) The Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006 are amended as follows.\n(2) In regulation 7 (gross payment of distributions) after paragraph (2) insert—\n“(2A) But paragraph (2) does not apply to a Tax Elected Fund.\n(2B) In paragraph (2A) “Tax Elected Fund” has the meaning given by regulation 69Z42(2) of the Authorised Investment Funds (Tax) Regulations 2006.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 33 in force at 1.9.2009, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/2867, to which there are no relevant amending instruments."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2036/regulation/33",
    "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."
}