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Legislation
The Offshore Funds (Tax) Regulations 2009

Crossheading Interpretation

  • 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
  1. Interpretation
  2. Meaning of “participant”

Regulation 7 | Meaning of “participant”

From legislation.gov.uk

In these Regulations references to a participant in a fund are to be read in accordance with section 40A(5) of FA 2008.

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