{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-26",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-26.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/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Insertion of regulation 92D (contents of reports to participants: transparent reporting funds)",
  "text": "After regulation 92C (inserted by regulation 11 of these Regulations) insert—\n“Contents of reports to participants: transparent reporting funds\n92D. In the case of transparent reporting funds, the report to participants for a reporting period must—\n(a) contain sufficient information to enable those participants to meet their tax obligations in the United Kingdom with respect to their interests in the fund, and\n(b) include a statement whether or not the fund remains a reporting fund at the date the fund makes the report available.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 26 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/26",
    "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."
}