{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-22",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-22.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/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Amendment of regulation 69L",
  "text": "(1) Regulation 69L (the corporate ownership condition: further provisions) is amended as follows.\n(2) After “shares” in paragraph (2)(a) insert “as a participant”.\n(3) In paragraph (5) for “the trustees are treated” substitute “the unit trust scheme is treated”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3159/regulation/22",
    "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."
}