{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-2",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Structure of these Regulations",
  "text": "The structure of these Regulations is as follows—\nthis Part contains introductory provisions;\nPart 2 deals with the treatment of participants in non-reporting funds;\nPart 3 deals with reporting funds and the treatment of participants in reporting funds;\nPart 3A deals with annual payments to non-resident participants;\nPart 4 makes consequential amendments to primary legislation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment No. 3) Regulations 2013 (S.I. 2013/1770), regs. 1(1), 2(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3001/regulation/2",
    "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."
}