The Offshore Funds (Tax) Regulations 2009 No. 3001

PART 3 U.K. REPORTING FUNDS AND THE TREATMENT OF PARTICIPANTS IN REPORTING FUNDS

CHAPTER 12 U.K. CONSTANT NAV FUNDS

Modified application of this Part U.K.

General U.K.

119.  In the case of a constant NAV fund, Chapters 2 to 11 of this Part apply with the following modifications.