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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Authorised Investment Funds (Tax) (Amendment) Regulations (S.I. 2009/2036) to correct an error in those Regulations. Regulation 30 of those Regulations purports to amend regulation 95 of the Authorised Investment Fund (Tax) Regulations 2006 (S.I. 2006/964), but that regulation was revoked by Part 1 of Schedule 3 to the Corporation Tax Act 2009. These Regulations therefore omit regulation 30.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.