{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/3139",
  "legislation_title": "The Offshore Funds (Tax) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nCapital Gains Tax\nMade 1st December 2009\nLaid before the House of Commons 1st December 2009\nComing into force 22nd December 2009\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 41(1) and 42 of the Finance Act 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2008 c. 9; section 42 was amended by paragraph 4 of Schedule 22 to the Finance Act 2009 (c. 10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3139/introduction",
    "retrieved_at": "2026-10-29T03:00:15.090665+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."
}