{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2008/regulation-7",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2008/regulation-7.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": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of Part 2 of the Schedule",
  "text": "In Part 2 of the Schedule (index of defined expressions) insert at the appropriate place—\nApplicant (in Part 4A)\nRegulation 69O(6)\nBalance of business conditions (in Part 4A)\nRegulation 69N\nBody corporate (in Part 4A)\nRegulation 69L(6)\nCessation (in Part 4A)\nRegulation 69C(2)\nCorporate ownership condition (in Part 4A)\nRegulation 69K\nEntry (in Part 4A)\nRegulation 69C(1)\nExcessive holding (in Part 4A)\nRegulation 69Z13(3)\nExisting company notice (in Part 4A)\nRegulation 69O(6)\nFuture company notice (in Part 4A)\nRegulation 69O(6)\nF (post-cessation) (in Part 4A)\nRegulation 69C(3)(d)\nF (pre-entry) (in Part 4A)\nRegulation 69C(3)(a)\nF (residual) (in Part 4A)\nRegulation 69C(3)(c)\nF (tax-exempt) (in Part 4A)\nRegulation 69C(3)(b)\nGenuine diversity of ownership condition (in Part 4A)\nRegulation 69J\nHolder of excessive rights (in Part 4A)\nRegulation 69Z13\nLoan creditor condition (in Part 4A)\nRegulation 69M\nNet income (in Part 4A)\nRegulation 69Z\nNet income of F (residual) (in Part 4A)\nRegulation 69Z2\nNet income of F (tax-exempt) (in Part 4A)\nRegulation 69Z1\nNewly qualified company (in Part 4A)\nRegulation 69N(5)\nPAIF distribution (dividends) (in Part 4A)\nRegulation 69Z17(3)\nPAIF distribution (interest) (in Part 4A)\nRegulation 69Z16(3)\nPre-distribution amount (in Part 4A)\nRegulation 69Z3\nProperty AIF\nRegulation 69A(2)\nProperty income distribution\nRegulation 69Z15(4)\nProperty investment business (in Part 4A)\nRegulation 69F(1)\nProperty rental business (in Part 4A)\nRegulation 69H(1)\nProspectus (in Part 4A)\nRegulation 69E(4)\nRelevant distribution (in Chapter 6 of Part 4A)\nRegulation 69Z29(1)(b)\nSpecified accounting period (in Part 4A)\nRegulation 69Q(2)\nTermination notice (in Part 4A)\nRegulation 69Z37(1)\nUK-REIT\nRegulation 69F(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/705/regulation/7",
    "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."
}