[F1Transparent reporting fundsU.K.
This section has no associated Explanatory Memorandum
89A.—(1) This Chapter explains how reportable income is computed in the case of a transparent reporting fund.
(2) For the purposes of these Regulations a “transparent reporting fund” is a reporting fund which is a transparent fund.]
Textual Amendments
F1Pt. 3 Ch. 6A 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), 24