{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-2",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-2.json",
  "legislation": "uksi/2006/964",
  "legislation_title": "The Authorised Investment Funds (Tax) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Structure of these Regulations",
  "text": "The structure of these Regulations is as follows—\nthis Part contains preliminary provisions and provides for interpretation;\nPart 1A deals with the genuine diversity of ownership condition;\nPart 2 deals with the tax treatment of authorised investment funds;\nPart 2A deals with qualified investor schemes\nPart 2B deals with diversely owned AIFs;\nPart 3 deals with distributions made by authorised investment funds;\nPart 4 deals with the treatment of participants in authorised investment funds;\nPart 4A deals with Property AIFs;\nPart 4B deals with Tax Elected Funds;\nPart 5 deals with compliance;\nPart 6 contains further provisions relating to authorised investment funds;\nPart 6A contains provisions relating to Funds Investing in Non-Reporting Offshore Funds (FINROFs);\nPart 7 contains consequential amendments and modifications of enactments; and\nPart 8 contains final provisions.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 inserted (1.1.2009) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2008 (S.I. 2008/3159), regs. 1(1), 4"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 3(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 2 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 2 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 3(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2010 (S.I. 2010/294), regs. 1(1), 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/964/regulation/2",
    "retrieved_at": "2026-10-29T04:30:57.523890+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."
}