{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013/regulation-10",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013/regulation-10.json",
  "legislation": "uksi/2013/1411",
  "legislation_title": "The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Equalisation amounts not treated as distributions",
  "text": "In regulation 99 (disposal of interests), in paragraph (2A) for “under regulation 94A(2)(b)” substitute “in the actual distribution under regulation 94A(2)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (2A) was inserted by S.I. 2011/1211."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1411/regulation/10",
    "retrieved_at": "2026-10-29T00:51:37.760970+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."
}