{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/part-3/chapter-5/crossheading-adjustments-for-capital-items",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/part-3/chapter-5/crossheading-adjustments-for-capital-items.json",
  "legislation": "uksi/2009/3001",
  "legislation_title": "The Offshore Funds (Tax) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009",
  "path": "part/3/chapter/5/crossheading/adjustments-for-capital-items",
  "kind": "crossheading",
  "number": null,
  "heading": "Adjustments for capital items and miscellaneous items",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 64 cross-heading inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment) Regulations 2017 (S.I. 2017/240), regs. 1(1), 2(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3001/part/3/chapter/5/crossheading/adjustments-for-capital-items",
    "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."
}