{
  "url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-24",
  "json_url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-24.json",
  "legislation": "ukdsi/2006/0110740300",
  "legislation_title": "The Authorised Investment Funds (Tax) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Structure of this Part",
  "text": "The structure of this Part of these Regulations is as follows—\nthis Chapter contains preliminary provisions;\nChapter 2 contains provisions relating to the tax treatment of participants chargeable to income tax;\nChapter 3 contains provisions relating to the tax treatment of participants chargeable to corporation tax;\nChapter 4 imposes a charge to tax on substantial QIS holdings in qualified investor schemes.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110740300/regulation/24",
    "retrieved_at": "2026-10-30T15:21:25.506036+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."
}