# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 33: Interest distributions: the position of the legal owner

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

(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.
(2) But the legal owner may not treat a declaration as valid if condition A or B is met.
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/33 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.