# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69Z21: Distributions made after cessation


(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.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69Z21 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.