{
  "url": "https://openlegislation.uk/offshore-funds-regulations-2004/introduction",
  "json_url": "https://openlegislation.uk/offshore-funds-regulations-2004/introduction.json",
  "legislation": "uksi/2004/2572",
  "legislation_title": "The Offshore Funds Regulations 2004",
  "legislation_url": "https://openlegislation.uk/offshore-funds-regulations-2004",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 30th September2004\nLaid before the House of Commons 1st October 2004\nComing into force 22nd October 2004\nThe Treasury, in exercise of the powers conferred upon them by section 758(7) and (8) of, and paragraph 21 of Schedule 27 and paragraph 9 of Schedule 28 to, the Income and Corporation Taxes Act 1988 and section 145(2)(b) of the Finance Act 2004 make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 758(7) and (8) was inserted by paragraph 5 of Schedule 26 to the Finance Act 2004 (c. 12). Paragraph 21 of Schedule 27 and paragraph 9 of Schedule 28 were inserted by paragraphs 8(4) and 9 respectively of Schedule 26 to the Finance Act 2004."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2004 c. 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2572/introduction",
    "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."
}