# The Authorised Investment Funds (Tax) (Amendment) Regulations 2010, Regulation 12: Amendment of regulation 22


In paragraph (1) of regulation 22 (dividend distributions: general) for “shown in the distribution accounts as available for distribution to participants is shown as available” substitute “available for income allocation is allocated”.

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Source: https://www.legislation.gov.uk/uksi/2010/294/regulation/12 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.