# The Offshore Funds (Tax) Regulations 2009, Regulation 4: Classification of offshore funds


(1) Offshore funds consist of—
(a) non-reporting funds (see Part 2 of these Regulations), and
(b) reporting funds (see Part 3 of these Regulations).
(2) An offshore fund is a non-reporting fund unless it is a fund to which Part 3 of these Regulations applies for a period of account.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111486313/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-offshore-funds-tax-regulations-2009/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.