# The Offshore Funds (Tax) Regulations 2009, Regulation 2: Structure of these Regulations

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

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;
Part 3A deals with annual payments to non-resident participants;
Part 4 makes consequential amendments to primary legislation.

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Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/2 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.