# The Offshore Funds (Tax) (Amendment) Regulations 2011, Regulation 25: Amendment to regulation 92 (contents of report to participants)

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

(1) Amend regulation 92 (contents of report to participants) as follows.
(2) In the heading after “participants” insert “: non-transparent funds”.
(3) In paragraph (1) at the beginning insert “In the case of reporting funds which are not transparent funds,”.

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Source: https://www.legislation.gov.uk/uksi/2011/1211/regulation/25 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.