Regulation 4 | Classification of offshore fundsFrom legislation.gov.ukIn force from 7 August 20134 versionsDetails(1)Offshore funds consist of—(a)non-reporting funds (see Part 2 of these Regulations), and(b)reporting funds (see Part 3 of these Regulations).(2)In a period of account an offshore fund is a non-reporting fund unless it is a fund to which Part 3 of these Regulations applies ....F1F2PreviousNext