{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-30",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2008/regulation-30.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/30",
  "kind": "regulation",
  "number": "30",
  "heading": "Schemes authorised before 1st January 2009 – genuine diversity of ownership condition",
  "text": "Where a qualified investor scheme is authorised by the Financial Services Authority before 1st January 2009, the scheme shall be deemed to have met the genuine diversity of ownership condition in the inserted regulation 14C (regulation 11 of these Regulations) for the period—\n(a) beginning on 1st January 2009; and\n(b) ending on the date on which the scheme’s first accounting period beginning on or after 1st January 2009 ends.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/2012/519",
      "affecting_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3159/regulation/30",
    "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."
}