# The Offshore Funds (Tax) Regulations 2009, Regulation 3: Definition of “offshore fund”


(1) In these Regulations “offshore fund” has the meaning given by section 40A(2) of FA 2008 (read with the provisions of the relevant group of sections).
(2) Paragraph (1) does not apply to the use of the words “offshore fund” in the expression “material interest in an offshore fund”.

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Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/3 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.