# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69Z59: Allocation of income

Extent: E+W+S+N.I.

(1) The total amount available for income allocation in a Tax Elected Fund shall be attributed as follows.
(2) There shall be attributed to TEF distributions (dividends)—
(a) dividend income,
(b) property investment income, and
(c) property business income.
(3) Other income shall be attributed to TEF distributions (non-dividend).

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69Z59 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.