{
  "url": "https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009/regulation-91",
  "json_url": "https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009/regulation-91.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/91",
  "kind": "regulation",
  "number": "91",
  "heading": "Meaning of “reporting period”",
  "text": "In these Regulations a “reporting period” of a reporting fund means a period determined in accordance with the following rules—\nFirst rule\nIf the reporting fund’s period of account is twelve months or less, the reporting period is the same as the period of account.\nSecond rule\nIf the reporting fund’s period of account is more than twelve months, there are two reporting periods.\nThe first reporting period is a period consisting of the first twelve months of the period of account.\nThe second reporting period is a period consisting of the remainder of the period of account.",
  "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/91",
    "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."
}