# The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013, Regulation 11: Reports to HMRC


In regulation 106 (reporting requirements), in paragraph (3)(a), for the words after “impossible” to the end substitute “to provide audited accounts or unreasonable to expect them to be provided, and”.

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Source: https://www.legislation.gov.uk/uksi/2013/1411/regulation/11 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.