{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2021/regulation-4",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2021/regulation-4.json",
  "legislation": "uksi/2021/1270",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2021",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment to regulation 14B (tax treatment of qualified investor schemes)",
  "text": "In regulation 14B(3)—\n(a) omit sub-paragraph (a), and\n(b) after sub-paragraph (b) insert—\n“, and\n(c) Part 3A of CTA 2010 (companies with small profits) does not apply.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 14B was inserted by S.I. 2008/3159 and amended by S.I. 2009/2036 and 2010/294."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1270/regulation/4",
    "retrieved_at": "2026-10-28T22:07:08.900106+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."
}