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Contents

Legislation
The Offshore Funds (Tax) Regulations 2009

CHAPTER 1 PRELIMINARY PROVISIONS

  • Section 49 Structure and application of this Part
  • Section 50 Meaning of “reporting fund”
  • Section 50A Meaning of “equalisation arrangements”, “full equalisation arrangements” and “equalisation amount”
  1. Chapter 1 · PRELIMINARY PROVISIONS
  2. Meaning of “reporting fund”

Regulation 50 | Meaning of “reporting fund”

From legislation.gov.uk

In these Regulations a “reporting fund” means an offshore fund to which this Part applies for a period of account.

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