{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2009/regulation-3",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2009/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment to regulation 54 (form, timing and withdrawal of application)",
  "text": "In regulation 54 (form, timing and withdrawal of application), in paragraph (2) for the words after “with” to the end substitute—\n“the last of—\n(a) the first day of the first period of account for which it is proposed that this Part should apply to the fund,\n(b) the day on which the first interests in the fund are issued to participants, and\n(c) in the case of an existing fund (as defined in Schedule 1), the first day on which interests in the fund are made available to investors resident in the United Kingdom.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3139/regulation/3",
    "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."
}