Regulation 69Z21 Distributions made after cessationF1
(1)
This regulation applies if an open-ended investment company—
(a)
is a company to which this Part applies in respect of an accounting period,
(b)
makes a distribution in respect of that accounting period, and
(c)
the distribution is made after cessation.
(2)
Regulations 69Z18 to 69Z20 apply in relation to the distribution.
Annotations
Textual amendments
- F1
Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5