# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 91: Amendments of ITTOIA 2005


(1) ITTOIA 2005 is amended as follows.
(2) In section 373(2) (open-ended investment company interest distributions) for “subsections (6) and (7)” substitute “subsection (7)”.
(3) In section 376(2) (authorised unit trust interest distributions) for “subsections (6) and (7)” substitute “subsection (7)”.

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Source: https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/91 (the official version)
Page: https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.