{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-41",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-41.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/41",
  "kind": "regulation",
  "number": "41",
  "heading": "Amendment to regulation 106 (reporting requirements)",
  "text": "(1) Amend regulation 106 (reporting requirements) as follows.\n(2) In paragraph (1)(a) at the beginning insert “subject to paragraph (3),”.\n(3) At the end insert—\n“(3) A reporting fund may provide unaudited accounts for a period of account if HMRC are satisfied, in relation to that period, that—\n(a) it would be impossible or unreasonable to provide audited accounts, and\n(b) there is no reason to believe that the unaudited accounts cannot be relied upon for the purposes of calculating reportable income.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 41 in force at 27.5.2011, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "“HMRC” is defined in regulation 12 of the principal Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1211/regulation/41",
    "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."
}