Skip to content
Solved
ConnectSearchBrowseDocs
Sign in
Start free trial

Contents

Legislation
The Offshore Funds (Tax) Regulations 2009

CHAPTER 6A TRANSPARENT REPORTING FUNDS

  • Section 89A Transparent reporting funds
  • Section 89B Reportable income: general
  • Section 89C Adjustment in relation to income from other reporting funds
  • Section 89D Adjustment in relation to income from non-reporting funds: first case
  • Section 89E Adjustment in relation to income from non-reporting funds: second case
  1. Chapter 6A
  2. Transparent reporting funds

Regulation 89A | Transparent reporting funds F1

From legislation.gov.uk

(1)This Chapter explains how reportable income is computed in the case of a transparent reporting fund.

(2)For the purposes of these Regulations a “transparent reporting fund” is a reporting fund which is a transparent fund.

Notes

  1. F1

    Pt. 3 Ch. 6A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/1211), regs. 1(1), 24

PreviousNext
PrivacyCookiesTerms