{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-32",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2009/regulation-32.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/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Amendment of the Schedule",
  "text": "(1) The Schedule (abbreviations and defined expressions) is amended as follows.\n(2) In Part 1 (abbreviations of Acts) insert at the appropriate place—\n“\nCTA 2009\nThe Corporation Tax Act 2009 (c. 4)\n”.\n(3) In Part 2 (index of defined expressions)—\n(a) in the entry relating to “genuine diversity of ownership condition”—\n(i) omit “(in Part 4A)”, and\n(ii) for “69J” substitute “9A”;\n(b) in the entry relating to “instrument constituting the scheme” for “14B” substitute “6(7)”;\n(c) insert at the appropriate place—\n“\nApplicant (in Part 4B)\n“Application (in Part 4B)\nRegulation 69Z49(5)”\nRegulation 69Z49(5)”\n“Cessation (in Part 4B)\nRegulation 69Z44”\n“Distribution income (in Part 4B)\ndRegulation 69Z56(1)(a)”\n“Diversely owned AIF\nRegulation 14E(2)”\n“Entry (in Part 4B)d\nRegulation 69Z44”d\n“Existing fund application (in Part 4B)\nRegulation 69Z49(5)”\n“Fund documents\nRegulation 9A(10)”\n“Future fund application (in Part 4B)\nRegulation 69Z49(5)”\n“Information notice (in Part 4B)\nRegulation 69Z67(2)”\n“Instrument constituting the fund\nRegulation 6(7)”\n“Investment transaction\nRegulation 14E(5)”\n“Loan creditor condition (in Part 4B)\nRegulation 69Z47”\n“Property condition (in Part 4B)\nRegulation 69Z46”\n“Property business income (in Part 4B)\nRegulation 69Z56(1)(c)”\n“Property investment income (in Part 4B)\nRegulation 69Z56(1)(b)”\n“Refusal notice (in Part 4B)\nRegulation 69Z52(1)”\n“Specified accounting period (in Part 4B)\nRegulation 69Z51(2)”\n“Tax Elected Fund\nRegulation 69Z42(2)”\n“TEF conditions (in Part 4B)\nRegulation 69Z45(a)”\n“TEF distribution (dividend) (in Part 4B)\nRegulation 69Z60(3)”\n“TEF distribution (non-dividend)\nRegulation 69Z61(3)”\n“Termination notice (in Part 4B)\nRegulation 69Z70(1)”.\n”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 32 in force at 1.9.2009, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Part 2 of the Schedule was amended by S.I. 2007/794, 2008/705 and 2008/3159"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2036/regulation/32",
    "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."
}