{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-22",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019/regulation-22.json",
  "legislation": "uksi/2019/689",
  "legislation_title": "The Taxes (Amendments) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-regulations-2019",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Finance Act 2013",
  "text": "(1) Part 3 of the Finance Act 2013 (annual tax on enveloped dwellings) is amended as follows.\n(2) In section 174(2) at the appropriate place insert—\n“references to the “management company”, in relation to an EEA UCITS, are to be read in accordance with Article 2.1(b) of the Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities;”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 22 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2013 c. 29."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No. L 302, 17.11.2009, p.32. Directive 2009/65/EC was amended by Directive 2014/91/EU, OJ No. L 257, 28.8.2014, p.186."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/689/regulation/22",
    "retrieved_at": "2026-10-28T22:43:10.253357+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."
}