{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-93",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-93.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/93",
  "kind": "regulation",
  "number": "93",
  "heading": "Introduction",
  "text": "In their application in relation to—\n(a) authorised investment funds,\n(b) shareholders or unit holders in authorised investment funds, and\n(c) transactions involving authorised investment funds,\nthe Tax Acts have effect with the modifications specified in regulations 94 to 96A.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in reg. 93 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2012 (S.I. 2012/519), regs. 1(1), 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/964/regulation/93",
    "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."
}