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The Offshore Funds (Tax) Regulations 2009
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- UK Statutory Instruments
- 2009 No. 3001
- PART 3
- CHAPTER 7
- Regulation 91
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This is the original version (as it was originally made).
Meaning of “reporting period”
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91. In these Regulations a “reporting period” of a reporting fund means a period determined in accordance with the following rules—
First rule
If the reporting fund’s period of account is twelve months or less, the reporting period is the same as the period of account.
Second rule
If the reporting fund’s period of account is more than twelve months, there are two reporting periods.
The first reporting period is a period consisting of the first twelve months of the period of account.
The second reporting period is a period consisting of the remainder of the period of account.
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