# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69Z58: Treatment of distributions


Section 931R of CTA 2009 (election that distribution should not be exempt) shall not apply in relation to distributions received by a Tax Elected Fund.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69Z58 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.