{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2012/introduction.json",
  "legislation": "uksi/2012/1783",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Capital Gains Tax\nCorporation Tax\nMade 9th July 2012\nLaid before the House of Commons 10th July 2012\nComing into force 1st August 2012\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18(5) of the Finance (No. 2) Act 2005:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 22; section 18 was amended by paragraphs 603 and 605 of Schedule 1 to the Income Tax Act 2007 (c. 3) and paragraphs 668 and 669 of Schedule 1 to the Corporation Tax Act 2009 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1783/introduction",
    "retrieved_at": "2026-10-29T01:26:10.995374+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."
}