{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-85Z5",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-85Z5.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/85Z5",
  "kind": "regulation",
  "number": "85Z5",
  "heading": "Scope of this Chapter",
  "text": "(1) This Chapter applies if—\n(a) a disposal gives rise to an income gain, and\n(b) that disposal also constitutes the disposal of the units concerned for the purposes of TCGA 1992.\n(2) In this Chapter, the disposal specified in paragraph (1)(b) is called the “TCGA disposal”.",
  "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/85Z5",
    "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."
}