{
  "url": "https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009/schedule-3/part-2",
  "json_url": "https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009/schedule-3/part-2.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": "schedule/3/part/2",
  "kind": "part",
  "number": "2",
  "heading": "Index of expressions defined or otherwise explained in these Regulations",
  "text": "Applicant (in Part 3)\nRegulation 51(3)\nApplication (in Part 3)\nRegulation 51(3)\nBasic gain\nChapter 5 of Part 2\nConstant NAV fund\nRegulation 118\nDiversely owned fund\nRegulation 73(2)\nEligible offshore fund (in Part 3)\nRegulation 51(3)\nEquivalence condition\nRegulation 74\nExisting fund application (in Part 3)\nRegulation 51(3)\nFinancial trader (in Chapter 8 of Part 3)\nRegulation 105\nFund distribution date\nRegulation 94(4)\nFuture fund application (in Part 3)\nRegulation 51(3)\nGenuine diversity of ownership condition\nRegulations 75 and 76\nGuaranteed return fund\nRegulation 9\nHMRC\nRegulation 12\nHMRC intervention\nRegulation 108(6)\nInterest (of a participant in an offshore fund)\nRegulation 8\nInvestment transaction (in Part 3)\nRegulation 81\nMain arrangements\nRegulation 6\nManager (in Part 3)\nRegulation 51(3)\nMarket value\nRegulation 10\nMaterial disposal\nRegulation 15\nMinor breach\nRegulation 108(4)\nNon-reporting fund\nRegulation 4(2)\nOffshore fund\nRegulation 3\nOffshore income gain\nChapter 5 of Part 2\nOIG amount\nRegulation 20(2)\nParticipant (in a fund)\nRegulation 7\nPeriod of account\nRegulation 12\nProposed prospectus\nRegulation 12\nProspectus\nRegulation 12\nRelevant group of sections\nRegulation 12\nReportable income\nChapter 5 of Part 3\nReported income\nRegulation 92(2)\nReporting fund\nRegulation 50\nReporting period\nRegulation 91\nSerious breach\nRegulation 108(3)\nTax year\nRegulation 12\nTCGA disposal (in Chapter 6 of Part 2)\nRegulation 44(2)\nThis group of regulations (in Chapter 8 of Part 3)\nRegulation 102(2)\nTransparent fund\nRegulation 11\nTribunal\nRegulation 12\nUCITS fund\nRegulation 12\nUmbrella arrangements\nRegulation 5",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111486313/schedule/3/part/2",
    "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."
}