{
  "url": "https://openlegislation.uk/draft-investment-trust-approved-company-tax-regulations-2011/regulation-43",
  "json_url": "https://openlegislation.uk/draft-investment-trust-approved-company-tax-regulations-2011/regulation-43.json",
  "legislation": "ukdsi/2011/9780111516683",
  "legislation_title": "The Investment Trust (Approved Company) (Tax) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/draft-investment-trust-approved-company-tax-regulations-2011",
  "path": "regulation/43",
  "kind": "regulation",
  "number": "43",
  "heading": "Treatment of disposal of interest in non-reporting fund",
  "text": "No tax shall be charged on the investment trust under regulation 17 (the charge to tax) of the Offshore Funds Regulations on the disposal by the investment trust of an asset which is an interest in a non-reporting fund at the time of the disposal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111516683/regulation/43",
    "retrieved_at": "2026-10-30T14:52:49.907490+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."
}