# The Authorised Investment Funds (Tax) (Amendment No.2) Regulations 2009, Note: Explanatory note


(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to amend regulation 95 of the Authorised Investment Fund (Tax) Regulations 2006 (S.I. 2006/964), but that regulation was revoked by Part 1 of Schedule 3 to the Corporation Tax Act 2009.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.

---
Source: https://www.legislation.gov.uk/uksi/2009/2199/note (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-no2-regulations-2009/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.