{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-80",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-80.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/80",
  "kind": "regulation",
  "number": "80",
  "heading": "Treatment of investment transactions carried out by diversely owned funds",
  "text": "(1) This regulation applies if a diversely owned fund carries out an investment transaction in an accounting period.\n(2) The investment transaction is treated as a non-trading transaction.\n(3) For the purposes of these Regulations an “investment transaction” is an investment transaction specified by regulation 2 of the Investment Transactions (Tax) Regulations 2014.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 80(3) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Investment Transactions (Tax) Regulations 2014 (S.I. 2014/685), regs. 1(1), 8(2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 80 applied (1.1.2012) by The Investment Trust (Approved Company) (Tax) Regulations 2011 (S.I. 2011/2999), regs. 1(1), 42(4) (with reg. 1(3))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Reg. 80 applied (6.4.2014) by The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 22(8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3001/regulation/80",
    "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."
}