# The Offshore Funds (Tax) Regulations 2009, Regulation 52: Conversion of non-reporting fund into reporting fund


(1) The manager of a non-reporting fund may make an application for this Part to apply to a fund if the fund is an eligible offshore fund, and—
(a) has never been a reporting fund, or
(b) has been a reporting fund, but ceased to be such a fund because it gave notice under regulation 116.
(2) The provisions of this Part that apply to an existing fund application also apply to an application made under paragraph (1).

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Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/52 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.