# The Offshore Funds (Tax) (Amendment) Regulations 2011, Regulation 28: Amendment to regulation 4 (classification of offshore funds)

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

In regulation 4 (classification of offshore funds) in paragraph (2)—
(a) at the beginning insert “In a period of account”, and
(b) omit “for a period of account”.

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Source: https://www.legislation.gov.uk/uksi/2011/1211/regulation/28 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.