The Offshore Funds (Tax) (Amendment) Regulations 2011

Amendment to regulation 58 (general duties of reporting funds)

This section has no associated Explanatory Memorandum

23.—(1) Amend regulation 58 (general duties of reporting funds) as follows.

(2) In paragraph (a) at the end insert “(except in the case of transparent reporting funds)”.

(3) In paragraph (b) at the end insert “or 6A, as the case may be”.