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Legislation

The Offshore Funds (Tax) Regulations 2009

CHAPTER 7 REPORTS TO PARTICIPANTS

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Section 90 Report to participants for a reporting period
Section 91 Meaning of “reporting period”
Section 92 Contents of report to participants: non-transparent funds
Section 92A Funds which do not operate equalisation arrangements: income adjustments on the basis of reported income
Section 92B Funds which do not operate equalisation arrangements: income adjustments on the basis of accounting income
Section 92C Funds which do not operate equalisation arrangements: computation period
Section 92D Contents of reports to participants: transparent reporting funds
Section 93 Lengthy periods of account where full information not available

Chapter 7 · REPORTS TO PARTICIPANTS
Funds which do not operate equalisation arrangements: income adjustments on the basis of reported income

Regulation 92A | Funds which do not operate equalisation arrangements: income adjustments on the basis of reported income

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Reg. 92A omitted (28.6.2013) by virtue of The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013 (S.I. 2013/1411), regs. 1(1), 8 (with reg. 1(3)(4))

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