# The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013, Regulation 3: Application for entry into reporting fund regime


In regulation 53 (contents of application), in paragraph (1)—
(a) in sub-paragraphs (k)(i) and (l)(ii), for “reported income” substitute “reportable income” in each place,
(b) in sub-paragraph (k)(i), for “regulation 92A” substitute “regulation 72A”,
(c) in sub-paragraph (k)(i), for “regulation 92B” substitute “regulation 72B”,
(d) in sub-paragraph (k)(ii), for “regulation 92C” substitute “regulation 72C”, and
(e) in sub-paragraph (l)(iii), for “regulation 92B(5)” substitute “regulation 72B(6)”.

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Source: https://www.legislation.gov.uk/uksi/2013/1411/regulation/3 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.