{
  "url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-10",
  "json_url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019/regulation-10.json",
  "legislation": "uksi/2019/818",
  "legislation_title": "The Taxes (Amendments) (EU Exit) (No. 2) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/taxes-amendments-eu-exit-no-2-regulations-2019",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "The Offshore Funds (Tax) Regulations 2009",
  "text": "(1) The Offshore Funds (Tax) Regulations 2009 are amended as follows.\n(2) In regulation 12 in the definition of “regulated market” for paragraph (c) substitute—\n“(c) a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2009/3001, relevant amending instruments are S.I. 2011/1211, S.I. 2017/701, S.I. 2019/689."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/818/regulation/10",
    "retrieved_at": "2026-10-28T22:41:47.664777+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."
}