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92D. In the case of transparent reporting funds, the report to participants for a reporting period must—
(a)contain sufficient information to enable those participants to meet their tax obligations in the United Kingdom with respect to their interests in the fund, and
(b)include a statement whether or not the fund remains a reporting fund at the date the fund makes the report available.]
Textual Amendments
F1Reg. 92D 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), 26