{
  "url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-35",
  "json_url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-35.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/35",
  "kind": "regulation",
  "number": "35",
  "heading": "Qualifying certificates",
  "text": "For the purposes of these Regulations a “qualifying certificate” means a certificate that meets the following conditions—\n(a) the contents condition (see regulation 36);\n(b) the supplier condition (see regulation 37);\n(c) the time limit condition (see regulation 38);\n(d) the continuing validity condition (see regulation 39);\n(e) the qualifying circumstances condition (see regulation 40); and\n(f) if applicable, the joint holding condition (see regulation 41).",
  "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/35",
    "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."
}