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Legislation

The Offshore Funds (Tax) Regulations 2009

Crossheading Interpretation

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Section 7 Meaning of “participant”
Section 8 Meaning of “interest” (of a participant in an offshore fund)
Section 9 Meaning of “guaranteed return fund”
Section 10 Meaning of “market value”
Section 11 Meaning of “transparent fund”
Section 12 General interpretation

PART 1 INTRODUCTION
Crossheading Interpretation

Crossheading Interpretation

From legislation.gov.uk

Contents

Section 7 Meaning of “participant”
Section 8 Meaning of “interest” (of a participant in an offshore fund)
Section 9 Meaning of “guaranteed return fund”
Section 10 Meaning of “market value”
Section 11 Meaning of “transparent fund”
Section 12 General interpretation

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