# The Offshore Funds (Tax) (Amendment) Regulations 2009, Regulation 4: Amendment to regulation 94 (reported income: general provisions)


In regulation 94 (reported income: general provisions) after paragraph (2) insert—
“(2A) But to the extent that the participant’s rights in the fund are rights to which regulation 30 (rights in certain existing holdings) applies, the excess specified in paragraph (2) shall be reduced proportionately.”.

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Source: https://www.legislation.gov.uk/uksi/2009/3139/regulation/4 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2009/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.