# The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2011, Introduction: Introductory text


Corporation Tax
Capital Gains Tax
Made 5th September 2011
Laid before the House of Commons 6th September 2011
Coming into force 1st October 2011
The Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 of the Finance (No. 2) Act 2005 and section 354 of the Taxation (International and Other Provisions) Act 2010.

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Source: https://www.legislation.gov.uk/uksi/2011/2192/introduction (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2011/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.