# The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2012, Introduction: Introductory text


Corporation Tax
Made 6th December 2012
Laid before the House of Commons 7th December 2012
Coming into force 1st January 2013
The 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.

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Source: https://www.legislation.gov.uk/uksi/2012/3043/introduction (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-3-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.