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The Offshore Funds (Tax) Regulations 2009
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Offshore Funds (Tax) Regulations 2009 No. 3001
Termination by notice given by reporting fund
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116.—(1) If a reporting fund gives a notice under this regulation specifying a day (the “specified day”) at the end of which this Part is to cease to apply to the fund, this Part shall cease to apply to the fund at the end of that day.
(2) The specified day must be the last day of a period of account of the reporting fund.
(3) A notice under paragraph (1) must be given in writing to HMRC before the specified day.
(4) If the fund gives a notice under paragraph (1), the fund must also make the notice available to each participant before the specified day.
(5) Paragraphs (2) to (4) of regulation 90 apply to determine whether the notice is made available to a participant in the same way as they apply to determine whether a report for a reporting period is made available to a participant.
(6) This regulation is subject to regulation 117.
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