{
  "url": "https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009/regulation-49",
  "json_url": "https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009/regulation-49.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/49",
  "kind": "regulation",
  "number": "49",
  "heading": "Structure of this Part",
  "text": "(1) The structure of this Part is as follows—\n(a) this Chapter contains preliminary provisions;\n(b) Chapter 2 deals with entry into the reporting fund regime;\n(c) Chapter 3 deals with the general duties of reporting funds;\n(d) Chapter 4 deals with the preparation of accounts;\n(e) Chapter 5 deals with the computation of reportable income;\n(f) Chapter 6 deals with transactions by certain reporting funds which are not treated as trading;\n(g) Chapter 7 deals with reports to participants;\n(h) Chapter 8 deals with the tax treatment of participants in reporting funds;\n(i) Chapter 9 deals with the provision of information to HMRC;\n(j) Chapter 10 deals with breaches of reporting fund requirements;\n(k) Chapter 11 deals with leaving the reporting fund regime;\n(l) Chapter 12 deals with constant NAV funds.\n(2) This Part contains provisions applying to—\n(a) funds that are not constant NAV funds (see Chapters 2 to 11), and\n(b) constant NAV funds (see Chapter 12).",
  "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/49",
    "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."
}