{
  "url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014/regulation-7",
  "json_url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014/regulation-7.json",
  "legislation": "uksi/2014/685",
  "legislation_title": "The Investment Transactions (Tax) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Consequential amendments",
  "text": "(1) The Authorised Investment Funds (Tax) Regulations 2006 are amended as follows.\n(2) In regulation 14E (tax treatment of diversely owned AIFs), in paragraph (5), for “regulation 14F” substitute “regulation 2 of the Investment Transactions (Tax) Regulations 2014”.\n(3) Omit regulations 14F to 14N.\n(4) In Part 2 of the Schedule, omit the definition of “investment transaction”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/964, amended by S.I. 2009/2036; there are other amending instruments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulations 14E to 14N and the definition of investment transaction were inserted by S.I. 2009/2036."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/685/regulation/7",
    "retrieved_at": "2026-10-29T00:22:42.006036+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."
}