{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-87",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-87.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/87",
  "kind": "regulation",
  "number": "87",
  "heading": "Amendments of TMA 1970",
  "text": "(1) TMA 1970 is amended as follows.\n(2) In section 98 (penalties in relation to special returns)—\n(a) in subsection (4E) for “Chapter 3 of Part 12 of the principal Act” substitute “ regulations made under section 17(3) of the Finance (No. 2) Act 2005 (as at 1st April 2006, see the Authorised Investment Funds (Tax) Regulations 2006 (S.I. 2006/[abcd])) ”.\n(b) in the first column of the Table—\n(i) omit the entry relating to section 468P(6) of ICTA,\n(ii) omit the entry relating to regulations under section 468PB(3) of ICTA , and\n(iii) at the end insert—\n“regulations under section 17(3) of the Finance (No. 2) Act 2005”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1970 c. 9."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 98(4E) was inserted by section 203(12) of the Finance Act 2003 (c. 14)."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "The entries relating to section 468P(6) and to regulations under section 468PB(3) were inserted by section 203(13) of the Finance Act 2003."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/964/regulation/87",
    "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."
}