{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-22/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-22/paragraph-3.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/22/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 41 (tax treatment of participants in offshore funds) is amended as follows.\n(2) In subsection (2), omit the definition of “offshore fund” (and the “and” before it).\n(3) Omit subsections (3) to (9).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/22/paragraph/3",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}