Regulation 10 Interpretation: Part 3I1
United Kingdom
In this Part, “non-reporting fund”, “reportable income”, “reported income” and “reporting fund” have the same meanings as in the Offshore Funds (Tax) Regulations 2009f1.
Annotations
Commencement
- I1
Reg. 10 in force at 27.12.2017, see reg. 1(1)
Footnotes
- f1
-
S.I. 2009/3001; relevant amending instruments are S.I. 2011/1211 and 2013/1411. Part 2 of Schedule 3 to those Regulations contains an index of defined expressions.