{
  "url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-43",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-43.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/43",
  "kind": "regulation",
  "number": "43",
  "heading": "Amendment to Schedule 3 (abbreviations and defined expressions)",
  "text": "(1) Amend Schedule 3 (abbreviations and defined expressions) as follows.\n(2) In Part 1 (abbreviations of Acts) at the end insert—\n“\nCTA 2010\nThe Corporation Tax Act 2010 (c. 4)\n”.\n(3) In Part 2 (index of expressions defined or otherwise explained in these Regulations)—\n(a) in the definition of “investment transaction” omit “(in Part 3)”, and\n(b) insert the following definitions in the appropriate places—\n“\nAccounting income (in Part 4)\nRegulation 92B(6)\nAcquisition by way of initial purchase (in Part 4)\nRegulation 72(4)\nComputation period (in Part 4)\nRegulation 92C\nEqualisation amount per unit of interest (in Part 4)\nRegulation 92(3)(ba)\nEqualisation amount (in Part 4)\nRegulation 72(2)\nFund operating equalisation arrangements (in Part 4)\nRegulation 50A(a)\nFund operating full equalisation arrangements (in Part 4)\nRegulation 50A(b)\nRegulated market\nRegulation 12\nTransparent reporting fund\nRegulation 89A(2)\n”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 43 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/43",
    "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."
}