{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-3",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Structure of these Regulations and interpretation",
  "text": "(1) The structure of these Regulations is as follows—\nthis Part contains introductory provisions;\nPart 2 deals with equalisation arrangements;\nPart 3 deals with an exception from the charge to tax in relation to funds investing in certain types of unlisted trading company;\nPart 4 deals with transparent funds;\nPart 5 makes other amendments to the principal Regulations;\nPart 6 makes amendments to primary legislation.\n(2) In these Regulations—\n“equalisation arrangements” has the meaning given by regulation 50A of the principal Regulations (inserted by regulation 5 of these Regulations);\n“transparent fund” has the same meaning as in regulation 11 of the principal Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 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/3",
    "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."
}