{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2012/introduction.json",
  "legislation": "uksi/2012/3043",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 6th December 2012\nLaid before the House of Commons 7th December 2012\nComing into force 1st January 2013\nThe Treasury make these Regulations in exercise of the powers conferred by section 17(3) and section 18(1)(h) of the Finance (No. 2) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3043/introduction",
    "retrieved_at": "2026-10-29T01:11:15.171682+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."
}