{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-85B",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-85B.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/85B",
  "kind": "regulation",
  "number": "85B",
  "heading": "Structure of this Part",
  "text": "The structure of this Part is as follows—\nThis Chapter contains preliminary provisions;\nChapter 2 deals with entry into the Funds Investing in Non-Reporting Offshore Funds regime (“FINROF regime”);\nChapter 3 deals with the tax treatment of FINROFs and of participants in FINROFs;\nChapter 4 deals with exceptions, etc from the charge to tax;\nChapter 5 deals with disposal of units in FINROFs;\nChapter 6 deals with income gains and computation of income gains;\nChapter 7 deals with deduction of income gains in computing chargeable gains;\nChapter 8 deals with leaving the FINROF regime.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 6A 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), 21 (with regs. 25, 26)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/964/regulation/85B",
    "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."
}