{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2007/regulation-5",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2007/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Insertion of regulation 93A in the principal Regulations",
  "text": "Insert the following regulation after regulation 93 (modification of the Tax Acts: introduction)—\n“Modifications of TMA 1970\n93A. (1) TMA 1970 is modified as follows.\n(2) In section 98(4E) (special returns etc.)—\n(a) in paragraph (a) for “trustees of an authorised unit trust” substitute “legal owner of an authorised investment fund”;\n(b) in paragraph (b)—\n(i) for “trustees” substitute “legal owner”, and\n(ii) for “do not comply” substitute “does not comply”; and\n(c) in paragraph (d) for “trustees” substitute “legal owner”.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Subsection (4E) of section 98 was inserted by section 203(12) of the Finance Act 2003 (c. 14) and amended by regulation 87(2)(a) of S.I. 2006/964."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/794/regulation/5",
    "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."
}