{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-89D",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-89D.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/89D",
  "kind": "regulation",
  "number": "89D",
  "heading": "Adjustment in relation to income from non-reporting funds: first case",
  "text": "(1) This regulation applies if—\n(a) a transparent reporting fund has an interest in a non-reporting fund, and\n(b) the conditions in paragraph (2) are met for a period of account.\n(2) The conditions are that—\n(a) the transparent reporting fund has access to the accounts of the non-reporting fund;\n(b) the transparent reporting fund has sufficient information about the non-reporting fund to enable it to prepare a computation of reportable income for the non-reporting fund; and\n(c) the transparent reporting fund can reasonably expect to rely on continued access to that information for the period in which it will hold the investment in the non-reporting fund.\n(3) Regulation 89C applies as if the transparent reporting fund were TRF and the non-reporting fund were RF.\n(4) For the purposes of the computation mentioned in paragraph (2)(b), regulation 80 applies if (and only if) the non-reporting fund is a UCITS fund.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 3 Ch. 6A 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), 24"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3001/regulation/89D",
    "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."
}