{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2007/note",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2007/note.json",
  "legislation": "uksi/2007/794",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Authorised Investment Funds Regulations 2006 (S.I. 2006/964) (“the principal Regulations”). They revoke those parts of the principal Regulations which provide that the obligation to make a deduction by way of income tax from an interest distribution does not apply if the non-liability condition is met (see regulation 8). These Regulations also make a number of consequential and minor amendments to the principal Regulations.\nA full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/794/note",
    "retrieved_at": "2026-10-29T03:57:58.205593+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}