{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010/regulation-22",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010/regulation-22.json",
  "legislation": "uksi/2010/294",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Amendment of the Schedule",
  "text": "(1) The Schedule (abbreviations and defined expressions) is amended as follows.\n(2) In Part 2 (index of expressions defined or otherwise explained in these Regulations)—\n(a) omit the entries relating to “Prospectus (in Part 4A)”, “distribution” and “distribution accounts” and\n(b) insert, at the appropriate alphabetical place in each case—\nDistribution\nRegulation 15(1)(b)\nElective FINROF (in Part 6A)\nRegulation 85F\nFINROF (in Part 6A)\nRegulation 85A\nGross asset value (in Part 6A)\nRegulation 85C\nIncome allocation\nRegulation 15(1)(a)\nInvestment condition (in Part 6A)\nRegulation 85D\nNon-reporting fund (in Part 6A)\nRegulation 85C\nOffshore fund (in Part 6A)\nRegulation 85C\nOffshore Funds Regulations (in Part 6A)\nRegulation 85C\nProspectus\nRegulation 8\nReporting fund (in Part 6A)\nRegulation 85C\nStatement of Recommended Practice\nRegulation 8",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/294/regulation/22",
    "retrieved_at": "2026-10-29T02:53:22.834599+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."
}