{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/chapter-5/crossheading-adjustments-where-funds-do-not-operate-equalisation-arrangements",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/chapter-5/crossheading-adjustments-where-funds-do-not-operate-equalisation-arrangements.json",
  "legislation": "uksi/2009/3001",
  "legislation_title": "The Offshore Funds (Tax) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009",
  "path": "chapter/5/crossheading/adjustments-where-funds-do-not-operate-equalisation-arrangements",
  "kind": "crossheading",
  "number": null,
  "heading": "Adjustments where funds do not operate equalisation arrangements",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 72A-72C and cross-heading inserted (28.6.2013) by The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 6 (with reg. 1(3)(4))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3001/chapter/5/crossheading/adjustments-where-funds-do-not-operate-equalisation-arrangements",
    "retrieved_at": "2026-10-29T03:01:48.652414+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."
}