# The Offshore Funds (Tax) Regulations 2009, Regulation 32: Application of this Chapter


This Chapter applies if a participant disposes of an asset and at the time of the disposal—
(a) the asset is an interest in a non-reporting fund, or
(b) the asset is an interest in a reporting fund and the requirements specified in paragraph (3) of regulation 17 (read, as appropriate, with paragraphs (4) and (5) of that regulation) are met.

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Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/32 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.