Introductory Text
1.Citation, commencement and effect
2.Amendment of the Offshore Funds (Tax) Regulations 2009
3.Application for entry into reporting fund regime
4.In regulation 55 (response by HMRC to application), in paragraph...
5.Adjustments to reportable income
6.In Chapter 5 of Part 3, after regulation 72 insert—...
7.Reports to participants
8.Omit regulations 92A, 92B and 92C.
9.Equalisation amounts not treated as distributions
10.In regulation 99 (disposal of interests), in paragraph (2A) for...
11.Reports to HMRC
12.Index of defined expressions
13.Miscellaneous amendments relating to offshore funds
14.In the following places for “a material interest” substitute “an...
15.In the Offshore Funds (Tax) (Amendment) Regulations 2011, in regulation...
Signature
Explanatory Note