The Offshore Funds (Tax) Regulations 2009 No. 3001

PART 1 INTRODUCTION

Preliminary provisions

Structure of these Regulations

2.  The structure of these Regulations is as follows—

• this Part contains introductory provisions;

• Part 2 deals with the treatment of participants in non-reporting funds;

• Part 3 deals with reporting funds and the treatment of participants in reporting funds;

• Part 4 makes consequential amendments to primary legislation.