The Authorised Investment Funds (Tax) Regulations 2006

Amendments of ITTOIA 2005U.K.

This section has no associated Explanatory Memorandum

91.—(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) ”.