{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z21",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z21.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/69Z21",
  "kind": "regulation",
  "number": "69Z21",
  "heading": "Distributions made after cessation",
  "text": "(1) This regulation applies if an open-ended investment company—\n(a) is a company to which this Part applies in respect of an accounting period,\n(b) makes a distribution in respect of that accounting period, and\n(c) the distribution is made after cessation.\n(2) Regulations 69Z18 to 69Z20 apply in relation to the distribution.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/964/regulation/69Z21",
    "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."
}