{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-14",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-14.json",
  "legislation": "uksi/2011/1211",
  "legislation_title": "The Offshore Funds (Tax) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Transitional provisions: introduction",
  "text": "(1) This Chapter applies to offshore funds which are reporting funds at the date these Regulations come into force.\n(2) In this Chapter a reference to regulation 53(1) or any sub-paragraph of that regulation is a reference to regulation 53(1) (contents of an application) of the principal Regulations as amended by regulation 6 of these Regulations.\n(3) In this Chapter—\n“HMRC” means Her Majesty’s Revenue and Customs;\n“transitional fund” means a fund to which this Chapter applies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 14 in force at 27.5.2011, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1211/regulation/14",
    "retrieved_at": "2026-10-29T02:07:46.372032+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."
}