{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-93A",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-93A.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/93A",
  "kind": "regulation",
  "number": "93A",
  "heading": "Modifications of TMA 1970",
  "text": "(1) TMA 1970 is modified as follows.\n(2) In section 98(4E) (special returns etc.)—\n(a) in paragraph (a) for “trustees of an authorised unit trust” substitute “legal owner of an authorised investment fund”;\n(b) in paragraph (b)—\n(i) for “trustees” substitute “legal owner”, and\n(ii) for “do not comply” substitute “does not comply”; and\n(c) in paragraph (d) for “trustees” substitute “legal owner”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 93A inserted (6.4.2007) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007 (S.I. 2007/794), regs. 1(1), 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/964/regulation/93A",
    "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."
}