{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-33",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-33.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/33",
  "kind": "regulation",
  "number": "33",
  "heading": "Interest distributions: the position of the legal owner",
  "text": "(1) For the purposes of determining whether an interest distribution should be made with or without any deduction, the legal owner is entitled to treat a declaration made for the purposes of regulation 30 as valid.\n(2) But the legal owner may not treat a declaration as valid if condition A or B is met.\n(3) Condition A is that the legal owner receives a notification in compliance with an undertaking under regulation 31 that a person in question has become resident ... in the United Kingdom.\n(4) Condition B is that the legal owner comes into possession of information by some other means which indicates that such a person is or may be resident ... in the United Kingdom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 33(3)(4) omitted (with effect in accordance with reg. 1(2)(d) of the amending S.I.) by virtue of The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013 (S.I. 2013/2994), regs. 1(1), 11"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/964/regulation/33",
    "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."
}