{
  "url": "https://openlegislation.uk/common-investment-scheme-1991/schedule-2",
  "json_url": "https://openlegislation.uk/common-investment-scheme-1991/schedule-2.json",
  "legislation": "uksi/1991/1209",
  "legislation_title": "The Common Investment Scheme 1991",
  "legislation_url": "https://openlegislation.uk/common-investment-scheme-1991",
  "path": "schedule/2",
  "kind": "schedule",
  "number": "2",
  "heading": "ACCOUNTING AND DIVIDEND DATES",
  "text": "Title of Fund\nAccounting Dates\nFirst\nSubsequent\nDividend Dates\nFirst\nSubsequent\nCapital Fund\n1st October 1991\n1st April and 1st October in each year\n15th November 1991\n15th May and 15th November in each year\nHigh Yield Fund\n15th August 1991\n15th February and 15th August in each year\n1st October 1991\n1st April and 1st October in each year\nGross Income Fund\n15th June 1991\n15th December and 15th June in each year\n1st August 1991\n1st February and 1st August in each year",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1999/551",
      "affecting_title": "The Common Investment (Amendment) Scheme 1999"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2003/778",
      "affecting_title": "The Common Investment (Closure of High Yield Fund) Scheme 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1209/schedule/2",
    "retrieved_at": "2026-10-29T14:44:08.145813+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."
}