{
  "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/2013/2819",
  "count": 3,
  "effects": [
    {
      "type": "word omitted",
      "affected": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 18(6)(a)",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
        "provisions": "reg. 43(a)",
        "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 18(6)(c) and word",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
        "provisions": "reg. 43(b)",
        "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-06"
    },
    {
      "type": "applied",
      "affected": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 80",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "affecting": {
        "id": "uksi/2013/2819",
        "title": "The Unauthorised Unit Trusts (Tax) Regulations 2013",
        "provisions": "reg. 22(8)",
        "url": "https://openlegislation.uk/unauthorised-unit-trusts-tax-regulations-2013"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-04-06"
    }
  ],
  "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."
}