{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/schedule/part-1",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/schedule/part-1.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": "schedule/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Abbreviations of Acts",
  "text": "TMA 1970\nThe Taxes Management Act 1970 (c. 9).\nICTA\nThe Income and Corporation Taxes Act 1988 (c. 1)\nTCGA 1992\nThe Taxation of Chargeable Gains Act 1992 (c. 12)\nFA 1993\nThe Finance Act 1993 (c. 34)\nFA 1994\nThe Finance Act 1994 (c. 9)\nFA 1996\nThe Finance Act 1996 (c. 8)\nFISMA 2000\nThe Financial Services and Markets Act 2000 (c. 8)\nFA 2002\nThe Finance Act 2002 (c. 23).\nITEPA 2003\nThe Income Tax (Earnings and Pensions) Act 2003 (c. 1)\nITTOIA 2005\nThe Income Tax (Trading and Other Income) Act 2005 (c. 5)\nFA 2006\nThe Finance Act 2006 (c. 25)\nITA 2007\nThe Income Tax Act 2007 (c. 3)\nCTA 2009\nThe Corporation Tax Act 2009 (c. 4)\nCTA 2010\nThe Corporation Tax Act 2010 (c. 4)\nTIOPA 2010\nThe Taxation (International and Other Provisions) Act 2010 (c. 8)\nFA 2012\nThe Finance Act 2012 (c. 14)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. Pt. 1 inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 6"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. Pt. 1 inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 32(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. Pt. 1 inserted (1.4.2014) by The Real Estate Investment Trust (Amendments to the Corporation Tax Act 2010 and Consequential Amendments) Regulations 2014 (S.I. 2014/518), regs. 1(1), 3(3) (with reg. 1(2)-(4))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. Pt. 1 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2010 (S.I. 2010/1642), regs. 1(1), 8"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. Pt. 1 inserted (1.1.2013) by The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2012 (S.I. 2012/3043), regs. 1(2), 2(3) (with reg. 1(2))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/964/schedule/part/1",
    "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."
}