# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 17: Allocation of income

Extent: E+W+S+N.I.

(1) The total amount available for income allocation must be allocated in one of the following ways—
(a) for distribution as yearly interest (see regulations 18 to 21); or
(b) for distribution as dividends (see regulation 22).
(1A) Paragraph (1) does not apply in relation to an authorised investment fund to which Part 4A or 4B applies.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/17 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.