# The Offshore Funds (Tax) (Amendment) Regulations 2011, Regulation 39: Amendment to regulation 90 (report to participants for a reporting period)

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

(1) Amend regulation 90 (report to participants for a reporting period) as follows.
(2) In the following places before “participant” insert “relevant”—
(a) paragraph (1);
(b) paragraph (2)(a) and (b);
(c) paragraph (4) in the first place it occurs.
(3) In paragraph (3) for “paragraph (2)(c)” substitute “this regulation”.

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Source: https://www.legislation.gov.uk/uksi/2011/1211/regulation/39 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-amendment-regulations-2011/regulation-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.