{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/introduction.json",
  "legislation": "uksi/2009/3001",
  "legislation_title": "The Offshore Funds (Tax) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nCapital Gains Tax\nMade 12th November 2009\nComing into force 1st December 2009\nThe Treasury make the following Regulations in exercise of the powers conferred by sections 41(1) and 42 of the Finance Act 2008 .\nIn accordance with section 42A(2)(c) of that Act , a draft of this instrument was laid before the House of Commons and approved by a resolution of that House.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2008 c. 9; section 42 was amended by paragraph 4 of Schedule 22 to the Finance Act 2009 (c. 10)."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 42A was inserted by paragraph 5 of Schedule 22 to the Finance Act 2009."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations applied (with modifications) by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5AAA para. 7(5) (as inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 21)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Regulations applied (with modifications) by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5AAA para. 13(3) (as inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 21)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Regulations applied (with modifications) by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5AAA para. 46(4) (as inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 21)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Regulations modified (11.7.2023) by 2022 c. 3, Sch. 2 para. 9(3)(za) (as inserted by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 12(3)(a))"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Regulations modified (11.7.2023) by 2010 c. 4, s. 528ZB(2A) (as inserted by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 5(3))"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Regulations modified (11.7.2023) by 1992 c. 12, Sch. 5AAA para. 7(5A) (as inserted by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(2)(b))"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Regulations modified (11.7.2023) by 1992 c. 12, Sch. 5AAA para. 46(4A) (as inserted by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(4)(b))"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Regulations modified (11.7.2023) by 1992 c. 12, Sch. 5AAA para. 13(3A) (as inserted by Finance (No. 2) Act 2023 (c. 30), Sch. 4 para. 1(3)(b))"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Regulations modified (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 7(4) (with reg. 63)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3001/introduction",
    "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."
}