# The Offshore Funds (Tax) Regulations 2009, Regulation 50: Meaning of “reporting fund”


In these Regulations a “reporting fund” means an offshore fund to which this Part applies for a period of account.

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Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/50 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.