{
  "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_by",
  "with": "ukpga/1988/1",
  "count": 13,
  "effects": [
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 839",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 82(3)(b) 119 122",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Pt. 17 Ch. 5",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "Sch. 2",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Sch. 28",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "Sch. 2",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "words repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 834A Table Pt. 1",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 126(5)(a) Sch. 2",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Sch. 27",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "Sch. 2",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "applied",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 839",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 76(3)(b) 119 122",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 834A Table Pt. 3",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 126(5)(b)",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "Tax Acts modified",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 94",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 587B(9)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 126(4)",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 396(2)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 126(2)",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "Tax Acts modified",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "Act",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 16(2)",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 842(3A)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 126(6)",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/1988/1",
        "title": "Income and Corporation Taxes Act 1988",
        "provisions": "s. 505(3)(b)(iii)",
        "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988"
      },
      "affecting": {
        "id": "uksi/2009/3001",
        "title": "The Offshore Funds (Tax) Regulations 2009",
        "provisions": "reg. 126(3)",
        "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2009-12-01"
    }
  ],
  "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."
}