{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2011/regulation-7",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2011/regulation-7.json",
  "legislation": "uksi/2011/2192",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2011",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Consequential amendment",
  "text": "In the Offshore Funds (Tax) Regulations 2009, in paragraph (6) of regulation 18 (the charge to tax: further provisions) after “regulation 14ZB” insert “, 14ZD(1)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2009/3001, amended by S.I. 2010/294 and 2011/244; there are other amending instruments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph (6) of Regulation 18 was inserted by S.I 2010/294 and amended by 2011/244."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2192/regulation/7",
    "retrieved_at": "2026-10-29T01:56:25.230127+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."
}