# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69Z2: Components of income arising to F (residual)


(1) For the purposes of this Part the income arising to F (residual) consists of—
(a) distributions qualifying for exemption under section 208 of ICTA, and
(b) income arising from the business of F (residual).
(2) Section 21A of ICTA (calculation of profits of Schedule A business) shall apply to income arising from the business of F (residual) if and to the extent that income arising from the business of F (residual) is chargeable to corporation tax under Schedule A.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69Z2 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.