{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013/regulation-14",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013/regulation-14.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/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Miscellaneous amendments relating to offshore funds",
  "text": "In the following places for “a material interest” substitute “an interest”—\n(a) regulation 52D(5)(b) of the Authorised Investment Funds (Tax) Regulations 2009 (shares and units not within regulation 52C, meaning of “relevant holding”), and\n(b) regulation 104(5)(b) of the Offshore Funds (Tax) Regulations 2009 (interests not within regulation 103, meaning of “relevant holding”).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2006/964, amended by S.I. 2009/2036; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/1411/regulation/14",
    "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."
}