{
  "url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-43",
  "json_url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013/regulation-43.json",
  "legislation": "ukdsi/2013/9780111103982",
  "legislation_title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-unauthorised-unit-trusts-tax-regulations-2013",
  "path": "regulation/43",
  "kind": "regulation",
  "number": "43",
  "heading": "Offshore Funds Regulations",
  "text": "In regulation 18(6) of the Offshore Funds Regulations (the charge to tax: further provisions)—\n(a) omit the “or” at the end of paragraph (a), and\n(b) after paragraph (b) insert—\n“, or\n(c) the trustees of an exempt unauthorised unit trust to which regulations 22 or 23 of the Unauthorised Unit Trusts (Tax) Regulations 2013 applies.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 8(6) was substituted by S.I. 2011/2999."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111103982/regulation/43",
    "retrieved_at": "2026-10-30T15:15:03.167842+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."
}