{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2011/introduction",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2011/introduction.json",
  "legislation": "uksi/2011/244",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2011",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nCapital Gains Tax\nMade 8th February 2011\nLaid before the House of Commons 9th February 2011\nComing into force 6th March 2011\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 section 354 of the Taxation (International and Other Provisions) Act 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c.22. Section 18 was amended by paragraph 605 of Schedule 1 to the Income Tax Act 2007 (c.3) and paragraph 669 of Schedule 1 to the Corporation Tax Act 2009 (c.4)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2010 c.8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/244/introduction",
    "retrieved_at": "2026-10-29T02:18:27.389492+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."
}