# The Authorised Investment Funds (Tax) (Amendment) Regulations 2009, Regulation 33: Amendment of the Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006

Extent: E+W+S+N.I.

(1) The Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006 are amended as follows.
(2) In regulation 7 (gross payment of distributions) after paragraph (2) insert—
“(2A) But paragraph (2) does not apply to a Tax Elected Fund.
(2B) In paragraph (2A) “Tax Elected Fund” has the meaning given by regulation 69Z42(2) of the Authorised Investment Funds (Tax) Regulations 2006.”.

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Source: https://www.legislation.gov.uk/uksi/2009/2036/regulation/33 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.