{
  "url": "https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009/regulation-65",
  "json_url": "https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009/regulation-65.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/65",
  "kind": "regulation",
  "number": "65",
  "heading": "Treatment of other capital items",
  "text": "(1) The amount specified in regulation 63(1) must also be adjusted by adding the amounts specified in paragraph (2).\n(2) Those amounts are—\n(a) expenses directly related to acquisition or disposal of investments (other than those taken into account in arriving at the amounts specified in sub-paragraph (a) or (b) of regulation 64(2)), and\n(b) costs relating to the setting up, merger or dissolution of the fund.",
  "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/65",
    "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."
}