# The Offshore Funds (Tax) (Amendment) Regulations 2011, Regulation 3: Structure of these Regulations and interpretation

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

(1) The structure of these Regulations is as follows—
this Part contains introductory provisions;
Part 2 deals with equalisation arrangements;
Part 3 deals with an exception from the charge to tax in relation to funds investing in certain types of unlisted trading company;
Part 4 deals with transparent funds;
Part 5 makes other amendments to the principal Regulations;
Part 6 makes amendments to primary legislation.
(2) In these Regulations—
“equalisation arrangements” has the meaning given by regulation 50A of the principal Regulations (inserted by regulation 5 of these Regulations);
“transparent fund” has the same meaning as in regulation 11 of the principal Regulations.

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Source: https://www.legislation.gov.uk/uksi/2011/1211/regulation/3 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.