{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-8",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Meaning of “interest” (of a participant in an offshore fund)",
  "text": "(1) For the purposes of these Regulations the interest of a participant in an offshore fund is the investment held by a participant taking part in arrangements (or arrangements constituting a fund) to which the relevant group of sections applies.\n(2) Paragraph (1) does not apply to the use of the word “interest” in the expression “material interest in an offshore 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/8",
    "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."
}