# The Offshore Funds (Tax) (Amendment) Regulations 2011, Regulation 14: Transitional provisions: introduction

Extent: E+W+S+N.I.

(1) This Chapter applies to offshore funds which are reporting funds at the date these Regulations come into force.
(2) In this Chapter a reference to regulation 53(1) or any sub-paragraph of that regulation is a reference to regulation 53(1) (contents of an application) of the principal Regulations as amended by regulation 6 of these Regulations.
(3) In this Chapter—
“HMRC” means Her Majesty’s Revenue and Customs;
“transitional fund” means a fund to which this Chapter applies.

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Source: https://www.legislation.gov.uk/uksi/2011/1211/regulation/14 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.