{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010/regulation-24",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010/regulation-24.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/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Transitional provisions relating to distribution dates for earlier accounting periods",
  "text": "(1) Regulations 6 to 9, 12, 13 and 15 to 20 of these Regulations do not apply in relation to a distribution if conditions A to C are met.\n(2) Condition A is that the distribution date in relation to a distribution relates to an accounting period ending on or before 5th March 2010.\n(3) Condition B is that the distribution date in relation to a distribution falls on or after 6th March 2010 but on or before 5th July 2010.\n(4) Condition C is that that authorised investment fund has elected, in accordance with the transitional provisions in the Collective Investment Schemes Sourcebook (Accounting Amendments) Instrument 2010 made by the Financial Services Authority on 28th January 2010, to comply with the rules in the Authority’s Collective Investment Schemes Sourcebook as they were in force on 5th March 2010.\n(5) For the purposes of this regulation—\n(a) “distribution” has the meaning given in regulation 15(1)(b) of the principal Regulations (interpretation); and\n(b) “distribution date” has the meaning given in regulation 15(4) of the principal Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The Sourcebook is part of the Financial Services Authority’s Handbook of rules which are made under the provisions of the Financial Services and Markets Act 2000 (c.8). A reference for the Sourcebook and the amending instrument can be found in the Explanatory Note."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/294/regulation/24",
    "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."
}