{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-14",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-14.json",
  "legislation": "uksi/2009/3001",
  "legislation_title": "The Offshore Funds (Tax) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Structure of this Part",
  "text": "The structure of this Part is as follows—\n(a) this Chapter contains preliminary provisions;\n(b) Chapter 2 deals with charges to tax on participants in non-reporting funds;\n(c) Chapter 3 deals with exceptions from the charge to tax;\n(d) Chapter 4 deals with disposals of interests in non-reporting funds;\n(e) Chapter 5 deals with offshore income gains and the computation of offshore income gains;\n(f) Chapter 6 deals with the deduction of offshore income gains in computing chargeable gains;\n(g) Chapter 7 deals with the conversion of a non-reporting fund into a reporting fund.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3001/regulation/14",
    "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."
}