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The Offshore Funds (Tax) Regulations 2009

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Changes over time for: Section 49

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Structure [F1and application] of this PartU.K.

This adran has no associated Memorandwm Esboniadol

49.—(1) The structure of this Part is as follows—

(a)this Chapter contains preliminary provisions;

(b)Chapter 2 deals with entry into the reporting fund regime;

(c)Chapter 3 deals with the general duties of reporting funds;

(d)Chapter 4 deals with the preparation of accounts;

(e)Chapter 5 deals with the computation of reportable income;

(f)Chapter 6 deals with transactions by certain reporting funds which are not treated as trading;

[F2(fa)Chapter 6A deals with transparent reporting funds;]

(g)Chapter 7 deals with reports to participants;

(h)Chapter 8 deals with the tax treatment of participants in reporting funds;

(i)Chapter 9 deals with the provision of information to HMRC;

(j)Chapter 10 deals with breaches of reporting fund requirements;

(k)Chapter 11 deals with leaving the reporting fund regime;

(l)Chapter 12 deals with constant NAV funds.

(2) This Part contains provisions applying to—

(a)funds that are not constant NAV funds (see Chapters 2 to 11), F3...

[F4(aa)transparent reporting funds (see Chapter 6A), and]

(b)constant NAV funds (see Chapter 12).

[F5(3) Chapters 4 to 6 do not apply to transparent reporting funds.]

Textual Amendments

F1Words in reg. 49 heading 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), 22(2)

F2Reg. 49(1)(fa) 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), 22(3)

F3Word in reg. 49(2)(a) omitted (with effect in accordance with reg. 1(2) of the amending S.I.) by virtue of The Offshore Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/1211), regs. 1(1), 22(4)(a)

F4Reg. 49(2)(aa) 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), 22(4)(b)

F5Reg. 49(3) 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), 22(5)

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