# The Authorised Investment Funds (Tax) (Amendment) Regulations 2011, Regulation 3: Amendment of regulation 8


(1) Regulation 8 (general interpretation) is amended as follows.
(2) After the entry for “net asset value” insert—
““non-reporting fund” has the same meaning as in regulation 4(2) of the Offshore Funds Regulations;
“offshore fund” means a fund within the meaning of section 355 of the Taxation (International and Other Provisions) Act 2010;
“Offshore Funds Regulations” means the Offshore Funds (Tax) Regulations 2009;”.
(3) After the entry for “prospectus” insert—
““reportable income” has the same meaning as in Chapter 5 of Part 3 of the Offshore Funds Regulations;”.
(4) After the entry for “reporting date” insert—
““reporting fund” means an offshore fund to which Part 3 of the Offshore Funds Regulations applies”.

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Source: https://www.legislation.gov.uk/uksi/2011/244/regulation/3 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-amendment-regulations-2011/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.