{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2013/introduction.json",
  "legislation": "uksi/2013/2994",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 27th November 2013\nLaid before the House of Commons 28th November 2013\nComing into force in accordance with regulation 1(1)\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 17(3)(a) and (b) and 18(1) 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 paragraph 136 of Schedule 46 to the Finance Act 2013 (c. 29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2994/introduction",
    "retrieved_at": "2026-10-29T00:33:51.464367+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."
}