{
  "url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-45",
  "json_url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-45.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/45",
  "kind": "regulation",
  "number": "45",
  "heading": "Consequences of notice under regulation 39(6)",
  "text": "(1) This regulation applies if the Commissioners issue a notice under regulation 39(6).\n(2) No further qualifying certificate may be given by or on behalf of the person referred to in the notice in respect of units specified in the notice.\nThis is subject to paragraphs (3) and (4).\n(3) If the Commissioners are satisfied, as a result of information received following the issue of the notice, that the person referred to in the notice—\n(a) was not liable at the date of the notice, and has not since become liable, to pay an amount by way of income tax, or\n(b) is no longer liable to pay such an amount,\nthey must cancel the notice and give notice of the cancellation to the legal owner and the person referred to in the notice.\n(4) If, under paragraph (3), the Commissioners cancel the notice, a further qualifying certificate may be given on behalf of the person referred to in the notice.",
  "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/45",
    "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."
}