{
  "url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/schedule-3/part-1",
  "json_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009/schedule-3/part-1.json",
  "legislation": "uksi/2009/3001",
  "legislation_title": "The Offshore Funds (Tax) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/offshore-funds-tax-regulations-2009",
  "path": "schedule/3/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Abbreviations of Acts",
  "text": "TMA 1970\nThe Taxes Management Act 1970 (c. 9)\nICTA\nThe Income and Corporation Taxes Act 1988 (c. 1)\nTCGA 1992\nThe Taxation of Chargeable Gains Act 1992 (c. 12)\nFA 1996\nThe Finance Act 1996 (c. 8)\nFISMA 2000\nThe Financial Services and Markets Act 2000 (c. 8)\nITTOIA 2005\nThe Income Tax (Trading and Other Income) Act 2005 (c. 5)\nITA 2007\nThe Income Tax Act 2007 (c. 3)\nFA 2008\nThe Finance Act 2008 (c. 9)\nCTA 2009\nThe Corporation Tax Act 2009 (c. 4)\nCTA 2010\nThe Corporation Tax Act 2010 (c. 4)",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 3 Pt. 1 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), 43(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/3001/schedule/3/part/1",
    "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."
}