{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no2-regulations-2009/note",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no2-regulations-2009/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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to amend regulation 95 of the Authorised Investment Fund (Tax) Regulations 2006 (S.I. 2006/964), but that regulation was revoked by Part 1 of Schedule 3 to the Corporation Tax Act 2009.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.\nA full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2199/note",
    "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."
}