# The Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017, Regulation 10: Interpretation: Part 3

Extent: E+W+S+N.I.

In this Part, “non-reporting fund”, “reportable income”, “reported income” and “reporting fund” have the same meanings as in the Offshore Funds (Tax) Regulations 2009.

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Source: https://www.legislation.gov.uk/uksi/2017/1209/regulation/10 (the official version)
Page: https://openlegislation.uk/co-ownership-authorised-contractual-schemes-tax-regulations-2017/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.