# The Offshore Funds Regulations 2004, Regulation 2: Interpretation


In these Regulations—
“class of interest” has the meaning given by section 756C of ICTA 1988;
“ICTA 1988” means the Income and Corporation Taxes Act 1988;
“main fund” has the meaning given by section 756C(1) of ICTA 1988;
“umbrella fund” has the meaning given by section 756B(1) of ICTA 1988; and
references to a part of a fund are references to a part of an umbrella fund which is regarded as a separate offshore fund by virtue of section 756B(2) of ICTA 1988.

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Source: https://www.legislation.gov.uk/uksi/2004/2572/regulation/2 (the official version)
Page: https://openlegislation.uk/offshore-funds-regulations-2004/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.