# The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013, Regulation 5: Adjustments to reportable income


In regulation 63 (computation of reportable income: general), in paragraph (2) for sub-paragraph (c) substitute—
“(c) any arrangements to adjust income based on the number of units in issue (see regulations 72 to 72B).”.

---
Source: https://www.legislation.gov.uk/uksi/2013/1411/regulation/5 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-no-2-regulations-2013/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.