Regulation 2 Structure of these Regulations
United Kingdom
The structure of these Regulations is as follows—
this Part contains introductory provisions;
Part 2 deals with the treatment of participants in non-reporting funds;
Part 3 deals with reporting funds and the treatment of participants in reporting funds;
F1Part 3A deals with annual payments to non-resident participants;
Part 4 makes consequential amendments to primary legislation.
Annotations
Textual amendments
- F1
Words in reg. 2 inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment No. 3) Regulations 2013 (S.I. 2013/1770), regs. 1(1), 2(2)