{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-4",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Classification of offshore funds",
  "text": "(1) Offshore funds consist of—\n(a) non-reporting funds (see Part 2 of these Regulations), and\n(b) reporting funds (see Part 3 of these Regulations).\n(2) In a period of account an offshore fund is a non-reporting fund unless it is a fund to which Part 3 of these Regulations applies ....",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 4(2) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/1211), regs. 1(1), 28(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 4(2) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Offshore Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/1211), regs. 1(1), 28(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3001/regulation/4",
    "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."
}