{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-39",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-39.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/39",
  "kind": "regulation",
  "number": "39",
  "heading": "Amendment to regulation 90 (report to participants for a reporting period)",
  "text": "(1) Amend regulation 90 (report to participants for a reporting period) as follows.\n(2) In the following places before “participant” insert “relevant”—\n(a) paragraph (1);\n(b) paragraph (2)(a) and (b);\n(c) paragraph (4) in the first place it occurs.\n(3) In paragraph (3) for “paragraph (2)(c)” substitute “this regulation”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 39 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/39",
    "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."
}