{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-73",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-73.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/73",
  "kind": "regulation",
  "number": "73",
  "heading": "Introductory",
  "text": "(1) A reporting fund meets the conditions for this Chapter to apply in respect of a period of account if it meets—\n(a) the equivalence condition (see regulation 74), and\n(b) the genuine diversity of ownership condition (see regulations 75 and 76).\n(2) In this Part a “diversely owned fund” means a reporting fund in respect of which the conditions mentioned in paragraph (1) are met for a period of account.",
  "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/73",
    "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."
}