# The Authorised Investment Funds (Tax) (Amendment) Regulations 2009, Regulation 7: Amendment of regulation 13

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

In regulation 13 (treatment of interest distributions for purposes of loan relationships) after paragraph (3) insert—
“(4) In this regulation an “interest distribution” includes a TEF distribution (non-dividend) (see regulation 69Z61(3)).”.

---
Source: https://www.legislation.gov.uk/uksi/2009/2036/regulation/7 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.