{
  "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2011/regulation-3",
  "json_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2011/regulation-3.json",
  "legislation": "uksi/2011/244",
  "legislation_title": "The Authorised Investment Funds (Tax) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2011",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of regulation 8",
  "text": "(1) Regulation 8 (general interpretation) is amended as follows.\n(2) After the entry for “net asset value” insert—\n““non-reporting fund” has the same meaning as in regulation 4(2) of the Offshore Funds Regulations;\n“offshore fund” means a fund within the meaning of section 355 of the Taxation (International and Other Provisions) Act 2010;\n“Offshore Funds Regulations” means the Offshore Funds (Tax) Regulations 2009;”.\n(3) After the entry for “prospectus” insert—\n““reportable income” has the same meaning as in Chapter 5 of Part 3 of the Offshore Funds Regulations;”.\n(4) After the entry for “reporting date” insert—\n““reporting fund” means an offshore fund to which Part 3 of the Offshore Funds Regulations applies”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2010 c. 8."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2009/3001 as amended by S.I. 2009/3139 and 2010/294."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The definition of “prospectus” was inserted by S.I. 2010/294."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/244/regulation/3",
    "retrieved_at": "2026-10-29T02:18:27.389492+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."
}