{
  "url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-56",
  "json_url": "https://openlegislation.uk/draft-authorised-investment-funds-tax-regulations-2006/regulation-56.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/56",
  "kind": "regulation",
  "number": "56",
  "heading": "Measuring dates and meaning of “chargeable measuring date”",
  "text": "(1) Each of the following is a measuring date—\n(a) the first measuring date (see regulation 64);\n(b) in a case where a participant already owns a substantial QIS holding in a qualified investor scheme, the date on which the participant acquires additional units in the qualified investor scheme;\n(c) any reporting date;\n(d) the date on which there is a disposal of part of the substantial QIS holding (see regulation 67);\n(e) the date on which there is a disposal of the whole of the substantial QIS holding (see regulation 68);\n(f) the date of the participant’s death.\n(2) In this Chapter a “chargeable measuring date” means any measuring date other than the first measuring date.",
  "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/56",
    "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."
}