The Offshore Funds (Tax) Regulations 2009

Structure of these RegulationsU.K.

This section has no associated Explanatory Memorandum

2.  The structure of these Regulations is as follows—

  • this Part contains introductory provisions;

  • Part 2 deals with the treatment of participants in non-reporting funds;

  • Part 3 deals with reporting funds and the treatment of participants in reporting funds;

  • [F1Part 3A deals with annual payments to non-resident participants;]

  • Part 4 makes consequential amendments to primary legislation.

Textual Amendments

F1Words in reg. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment No. 3) Regulations 2013 (S.I. 2013/1770), regs. 1(1), 2(2)