The Authorised Investment Funds (Tax) Regulations 2006

Information about interest distributions [F1and TEF distributions (non-dividend)] made without deduction of taxU.K.

This section has no associated Explanatory Memorandum

72.—(1) The Commissioners may by notice require a person specified in paragraph (2) to provide them with such information as they may reasonably require for the purpose of determining whether interest distributions [F2and TEF distributions (non-dividend)] were properly made by that person without deduction of tax.

(2) The persons specified are—

(a)an open-ended investment company;

(b)the authorised corporate director of an open-ended investment company;

(c)a trustee of an authorised unit trust.

(3) The information to be provided may include copies of any relevant books, documents or other records.

(4) The information must be provided within such time (not being less than 14 days) as may be specified in the notice.

Textual Amendments