{
  "url": "https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009/regulation-130",
  "json_url": "https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009/regulation-130.json",
  "legislation": "ukdsi/2009/9780111486313",
  "legislation_title": "The Offshore Funds (Tax) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009",
  "path": "regulation/130",
  "kind": "regulation",
  "number": "130",
  "heading": "Amendment of FA 2008",
  "text": "(1) Schedule 7 to FA 2008 (remittance basis) is amended as follows.\n(2) In paragraph 100(1)(a)—\n(a) for “section 762 of ICTA” substitute “regulation 20 of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/[Y])”,\n(b) for “section 761 of ICTA” substitute “such regulations (regulation 17 of those Regulations”.\n(3) In paragraph 101(1)(b)—\n(a) for “section 761 of ICTA” substitute “regulation 17 of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/[Y])”,\n(b) for “section 762 of ICTA” substitute “regulation 20 of those Regulations”.\n(4) In paragraph 102(1)(d)—\n(a) for “section 762 of ICTA” substitute “regulation 20 of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/[Y])”,\n(b) for “section 761 of ICTA” substitute “such regulations (regulation 17 of those Regulations”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111486313/regulation/130",
    "retrieved_at": "2026-10-30T14:56:44.866559+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."
}