介绍性文本1.引文，生效日期和生效日期2.对《授权投资基金（税务）规例》20063的修订。对《规例》第13条（为贷款关系的目的而处理利息分配）的修订4.对《规例》第22条（股息分配:总则）的修订5.对《规例》第48条（总则）的修订6.对《规例》第49条（未评级的计算）的修订股息分配的一部分）7.第93条的修订（导言）8.第96A条的插入（CTA 2009的修订）9.授权投资基金（税务）的修订（第3号修订）第2008条签署解释性说明

Introductory Text1.Citation, commencement and effect2.Amendments to the Authorised Investment Funds (Tax) Regulations 20063.Amendment of regulation 13 (treatment of interest distributions for purposes of loan relationships)4.Amendment of regulation 22 (dividend distribution: general)5.Amendment of regulation 48 (general)6.Amendment of regulation 49 (calculation of unfranked part of dividend distribution)7.Amendment of regulation 93 (introduction)8.Insertion of regulation 96A (Modification of CTA 2009)9.Amendment of the Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008SignatureExplanatory Note