{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013/regulation-11",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013/regulation-11.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/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Reports to HMRC",
  "text": "In regulation 106 (reporting requirements), in paragraph (3)(a), for the words after “impossible” to the end substitute “to provide audited accounts or unreasonable to expect them to be provided, and”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 106(3) 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/11",
    "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."
}