{
  "url": "https://openlegislation.uk/offshore-funds-regulations-2004",
  "json_url": "https://openlegislation.uk/offshore-funds-regulations-2004.json",
  "id": "uksi/2004/2572",
  "title": "The Offshore Funds Regulations 2004",
  "short_title": "Offshore Funds 2004",
  "long_title": "These Regulations modify the application of provisions of Chapter 5 of Part 17 of the Income and Corporation Taxes Act 1988 (c. 1: “ICTA 1988”) in respect of offshore funds.",
  "citation": "S.I. 2004/2572",
  "type": "uksi",
  "year": "2004",
  "number": "2572",
  "version": "current",
  "date": "2004-09-30",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/offshore-funds-regulations-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/offshore-funds-regulations-2004/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/offshore-funds-regulations-2004/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Section 758 of ICTA 1988",
      "url": "https://openlegislation.uk/offshore-funds-regulations-2004/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Modification of Schedule 27 to ICTA 1988",
      "url": "https://openlegislation.uk/offshore-funds-regulations-2004/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Modification of Schedule 28 to ICTA 1988",
      "url": "https://openlegislation.uk/offshore-funds-regulations-2004/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Modification of Schedule 26 to the Finance Act 2004: new funds within existing umbrella funds",
      "url": "https://openlegislation.uk/offshore-funds-regulations-2004/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Modification of Schedule 26 to the Finance Act 2004: new classes of interest within existing main funds",
      "url": "https://openlegislation.uk/offshore-funds-regulations-2004/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/offshore-funds-regulations-2004/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/offshore-funds-regulations-2004/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2572",
    "retrieved_at": "2026-10-29T05:17:49.620590+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."
}