{
  "legislation": {
    "id": "uksi/2009/3001",
    "title": "The Offshore Funds (Tax) Regulations 2009",
    "short_title": "Offshore Funds (Tax) 2009",
    "citation": "S.I. 2009/3001",
    "type": "uksi",
    "date": "2009-11-12",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009",
    "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009.json"
  },
  "direction": "made_to",
  "with": "uksi/2011/2192",
  "count": 2,
  "effects": [
    {
      "type": "excluded by S.I. 2006/964, reg. 14ZD(4) (as inserted)",
      "affected": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 17",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "affecting": {
        "id": "uksi/2011/2192",
        "title": "The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2011",
        "provisions": "reg. 4",
        "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-10-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 18(6)",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "affecting": {
        "id": "uksi/2011/2192",
        "title": "The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2011",
        "provisions": "reg. 7",
        "url": "https://openlegislation.uk/authorised-investment-funds-tax-amendment-no-2-regulations-2011"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-10-01"
    }
  ],
  "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."
}