{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-52",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-52.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/52",
  "kind": "regulation",
  "number": "52",
  "heading": "Conversion of non-reporting fund into reporting fund",
  "text": "(1) The manager of a non-reporting fund may make an application for this Part to apply to a fund if the fund is an eligible offshore fund, and—\n(a) has never been a reporting fund, or\n(b) has been a reporting fund, but ceased to be such a fund because it gave notice under regulation 116.\n(2) The provisions of this Part that apply to an existing fund application also apply to an application made under paragraph (1).",
  "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/52",
    "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."
}