{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010/introduction",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010/introduction.json",
  "legislation": "uksi/2010/294",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nCapital Gains Tax\nMade 10th February 2010\nLaid before the House of Commons 11th February 2010\nComing into force 6th March 2010\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 and sections 41(1) and 42 of the Finance Act 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c.22."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2008 c.9. Sections 41 and 42 were amended by paragraphs 1, 3 and 4 of Schedule 22 to the Finance Act 2009 (c.10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/294/introduction",
    "retrieved_at": "2026-10-29T02:53:22.834599+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."
}