Introductory Text1.Citation, commencement and effect2.Amendments to the Authorised Investment Funds (Tax) Regulations 20063.Gross payment of interest distributions4.After regulation 33 insert— The offshore marketing condition The offshore marketing condition is met with respect to a.5.In regulation 46A (annual payments – duty to deduct income.6.In regulation 46B (consequences of reasonable but incorrect belief), in.7.Ordinary residence8.In regulation 29 (consequences of reasonable but incorrect belief), in.9.In regulation 30 (the residence condition)— (a) in paragraphs (2),.10.In regulation 31 (residence declarations)— (a) in paragraph (2)(b) omit.11.In regulation 33 (interest distributions: the position of the legal.SignatureExplanatory Note