# The Offshore Funds (Tax) (Amendment) Regulations 2011, Regulation 29: Amendment to regulation 12 (general interpretation)

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

In regulation 12 (general interpretation) after the definition of “prospectus” insert—
““regulated market” has the same meaning as in Directive 2004/39/EC of the European Parliament and the Council on markets in financial instruments (see article 4.1(14));”.

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Source: https://www.legislation.gov.uk/uksi/2011/1211/regulation/29 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.