# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69Z64: Modification of section 490 of CTA 2009


Section 490 of CTA 2009 (holdings in OEICs, unit trusts and offshore funds treated as creditor relationship rights) shall apply to a participant in a TEF as if in subsections (4) and (5) for “interest distribution” there were substituted “TEF distribution (non-dividend)”.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69Z64 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.