{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-2",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-2.json",
  "legislation": "uksi/2008/3159",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“qualified investor scheme” has the same meaning as regulation 14B(4) of the principal Regulations (inserted by regulation 11 of these Regulations);\n“tax year”—\n(a) in relation to income tax, means a year of assessment within the meaning of ICTA (see section 832(1) of that Act); and\n(b) in relation to capital gains tax, means a year of assessment within the meaning of TCGA 1992 (see section 288(1) of that Act);\n“the principal Regulations” means the Authorised Investment Funds (Tax) Regulations 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988, c. 1. Amended by sections 526 and 527 of the Income and Corporation Taxes Act 1970 (c. 10); Schedule 7 to the Capital Gains Tax Act 1979 (c. 14); section 32 of, and paragraph 16(3) of Schedule 8 to, the Finance Act 1971 (c. 68); section 93 of, and paragraph 3 of Schedule 24 to, the Finance Act 1972 (c. 41); paragraph 10 of Schedule 4 to the Finance Act 1974 (c. 30); paragraph 11 of Schedule 4 to the Finance Act 1976 (c. 40); paragraph 4 of Schedule 2 to the Finance (No 2) Act 1979 (c. 47); section 34(5) of the Finance Act 1981 (c. 35); paragraph 7 of Schedule 18 to the Building Societies Act 1986 (c. 53); paragraph 2 of Schedule 15 to the Finance Act 1987 (c. 16)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992, c. 12. The definition of “year of assessment” was substituted by paragraph 101(2) of Schedule 2 to the Finance Act 2008 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2006/964, relevantly amended by S.I. 2006/3239, 2007/683, 2007/794, 2008/705 and 2008/1463."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3159/regulation/2",
    "retrieved_at": "2026-10-29T03:20:23.268530+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."
}