{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2015/introduction.json",
  "legislation": "uksi/2015/485",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Corporation Tax\nMade 4th March 2015\nLaid before the House of Commons 5th March 2015\nComing into force 26th March 2015\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 17(3)(a) and (b) and 18(1) and (5) of the Finance (No. 2) Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 22, section 18 was amended by paragraph 136 of Schedule 46 to the Finance Act 2013 (c. 29)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/485/introduction",
    "retrieved_at": "2026-10-28T23:45:01.212751+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."
}