The Offshore Funds (Tax) (Amendment) Regulations 2011

Amendment to regulation 92 (contents of report to participants)

This section has no associated Explanatory Memorandum

25.—(1) Amend regulation 92 (contents of report to participants) as follows.

(2) In the heading after “participants” insert “: non-transparent funds”.

(3) In paragraph (1) at the beginning insert “In the case of reporting funds which are not transparent funds,”.