{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no2-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no2-regulations-2009/introduction.json",
  "legislation": "uksi/2009/2199",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment No.2) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no2-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of a defect in S.I. 2009/2036 and is being issued free of charge to all known recipients of that Statutory Instrument.\nIncome Tax\nCorporation Tax\nCapital Gains Tax\nMade 12th August 2009\nLaid before the House of Commons 13th August 2009\nComing into force 31st August 2009\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 17(3) and 18 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/2009/2199/introduction",
    "retrieved_at": "2026-10-29T03:06:50.795323+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."
}