{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-23",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-23.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/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Amendment to regulation 58 (general duties of reporting funds)",
  "text": "(1) Amend regulation 58 (general duties of reporting funds) as follows.\n(2) In paragraph (a) at the end insert “(except in the case of transparent reporting funds)”.\n(3) In paragraph (b) at the end insert “or 6A, as the case may be”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 23 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/23",
    "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."
}