{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010/regulation-7",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of regulation 15",
  "text": "(1) Regulation 15 (interpretation) is amended as follows.\n(2) For paragraph (1) substitute—\n“(1) In these Regulations—\n(a) “income allocation” means the distribution of an amount to participants; and\n(b) “distribution” includes the crediting of an amount to the capital part of the scheme property on behalf of a participant in respect of the participant’s accumulation units.”.\n(3) In paragraph (2), for “distribution to participants” substitute “income allocation to participants”.\n(4) Omit paragraph (3).",
  "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/7",
    "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."
}