{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2006/introduction.json",
  "legislation": "uksi/2006/3239",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CORPORATION TAX\nMade 6th December 2006\nLaid before the House of Commons 6th December 2006\nComing into force 7th December 2006\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/2006/3239/introduction",
    "retrieved_at": "2026-10-29T04:14:10.114413+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."
}