# The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2012, Introduction: Introductory text


Capital Gains Tax
Corporation Tax
Made 9th July 2012
Laid before the House of Commons 10th July 2012
Coming into force 1st August 2012
The 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:

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Source: https://www.legislation.gov.uk/uksi/2012/1783/introduction (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.