{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-17",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-17.json",
  "legislation": "uksi/2006/964",
  "legislation_title": "The Authorised Investment Funds (Tax) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Allocation of income",
  "text": "(1) The total amount available for income allocation must be allocated in one of the following ways—\n(a) for distribution as yearly interest (see regulations 18 to 21); or\n(b) for distribution as dividends (see regulation 22).\n(1A) Paragraph (1) does not apply in relation to an authorised investment fund to which Part 4A or 4B applies.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 17(1) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 8(3) (with reg. 24)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 17(1A) inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 11"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 17(2) omitted (with effect in accordance with reg. 1(2)(3) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) Regulations 2015 (S.I. 2015/485), regs. 1(1), 2(5)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 17 heading substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 8(2) (with reg. 24)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/964/regulation/17",
    "retrieved_at": "2026-10-29T04:30:57.523890+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."
}