{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-85O",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-85O.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/85O",
  "kind": "regulation",
  "number": "85O",
  "heading": "Application of certain provisions of TCGA 1992",
  "text": "The following enactments have effect in relation to income tax or corporation tax in respect of income gains as they have effect in relation to capital gains tax or corporation tax in respect of chargeable gains—\n(a) section 2(1) of TCGA 1992 (persons chargeable to capital gains tax);\n(b) section 10 of TCGA 1992 (non-resident with a United Kingdom branch or agency);\n(c) section 10B of TCGA 1992 (non-resident company with United Kingdom permanent establishment).",
  "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/85O",
    "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."
}