{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2013/introduction.json",
  "legislation": "uksi/2013/1772",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 16th July 2013\nLaid before the House of Commons 17th July 2013\nComing into force 7th August 2013\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/2013/1772/introduction",
    "retrieved_at": "2026-10-29T00:47:40.021738+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."
}