{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2007/note",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2007/note.json",
  "legislation": "uksi/2007/683",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2007",
  "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) Regulations 2006 (S.I. 2006/964) so that regulation 52A of those Regulations (inserted by S.I. 2006/3239) also applies if a financial trader owns units which represent rights to 10% or more of the net value of the authorised investment fund.\nA full regulatory 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/2007/683/note",
    "retrieved_at": "2026-10-29T03:59:00.611445+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."
}