{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-13",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-13.json",
  "legislation": "uksi/2009/2036",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendment of regulation 51",
  "text": "In paragraph (1)(b) of regulation 51 (participants chargeable to corporation tax: holdings in qualified investor schemes where scheme does not meet the genuine diversity of ownership condition) for “14B” substitute “9A”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 13 in force at 1.9.2009, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 51 was substituted by S.I. 2008/3159."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2036/regulation/13",
    "retrieved_at": "2026-10-29T03:07:46.544224+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."
}