{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-22",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-22.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/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Amendment to regulation 49 (structure of this Part)",
  "text": "(1) Amend regulation 49 (structure of this Part) as follows.\n(2) In the heading after “structure” insert “and application”.\n(3) In paragraph (1) after sub-paragraph (f) insert—\n“(fa) Chapter 6A deals with transparent reporting funds;”.\n(4) In paragraph (2)—\n(a) in sub-paragraph (a) omit “and”,and\n(b) after sub-paragraph (a) insert—\n“(aa) transparent reporting funds (see Chapter 6A), and”.\n(5) At the end insert—\n“(3) Chapters 4 to 6 do not apply to transparent reporting funds.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 22 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/22",
    "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."
}