{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2012/introduction.json",
  "legislation": "uksi/2012/519",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade at 10.00 a.m. on 27th February 2012\nLaid before the House of Commons at 1.00 p.m. on 27th February 2012\nComing into force at 1.30 p.m. on 27th February 2012\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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/519/introduction",
    "retrieved_at": "2026-10-29T01:40:13.246285+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."
}