{
  "url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-1997/note",
  "json_url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-1997/note.json",
  "legislation": "uksi/1997/1715",
  "legislation_title": "The Open-ended Investment Companies (Tax) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/open-ended-investment-companies-tax-amendment-regulations-1997",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Open-ended Investment Companies (Tax) Regulations 1997 (S.I. 1997/1154) (“the principal Regulations”).\nRegulation 1 provides for citation and commencement, and regulation 2 for interpretation.\nRegulation 3 substitutes a new regulation 3 of the principal Regulations. The new regulation corrects a printing error in the print of the principal Regulations which was made and laid before the House of Commons, in which three lines of paragraph (1) of regulation 3 were repeated in error. The repeated words are omitted in the Queen’s Printer’s copy of the principal Regulations. The new regulation also makes a drafting improvement to the replaced regulation.\nRegulation 4 inserts paragraph (2) in regulation 5 of the principal Regulations. The paragraph was omitted in error in the print of the principal Regulations which was made and laid before the House of Commons.\nRegulations 5 and 6 correct drafting errors in regulations 7(1)(b) and 11(2)(b) of the principal Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1715/note",
    "retrieved_at": "2026-10-29T12:05:42.431389+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."
}