{
  "url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-17",
  "json_url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-17.json",
  "legislation": "ukdsi/2006/0110740300",
  "legislation_title": "The Authorised Investment Funds (Tax) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Contents of distribution accounts",
  "text": "(1) The total amount shown in the distribution accounts as available for distribution to participants must be shown as available for distribution in one of the following ways—\n(a) it may be shown as available for distribution as yearly interest (see regulations 18 to 21 below); or\n(b) it may be shown as available for distribution as dividends (see regulation 22 below).\n(2) The following may not be included in any amount shown in the distribution accounts as available for distribution as yearly interest—\n(a) amounts chargeable to corporation tax under Schedule A;\n(b) amounts chargeable to corporation tax as income of an overseas property business (see section 70A(4) of ICTA).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 70A was inserted by paragraph 25 of Schedule 5 to the Finance Act 1998 (c. 36)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/17",
    "retrieved_at": "2026-10-30T15:21:25.506036+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."
}