{
  "url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-50",
  "json_url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-50.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/50",
  "kind": "regulation",
  "number": "50",
  "heading": "References to gross income",
  "text": "For the purposes of this Chapter the references to the gross income are references to the gross income entered in the distribution accounts for the purpose of computing the total amount available for distribution to participants for the distribution period in question.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/50",
    "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."
}