{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2008/introduction.json",
  "legislation": "uksi/2008/705",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nCapital Gains Tax\nMade 12th March 2008\nLaid before the House of Commons 12th March 2008\nComing into force 6th April 2008\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/2008/705/introduction",
    "retrieved_at": "2026-10-29T03:33:43.179134+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."
}