# The Offshore Funds (Tax) Regulations 2009, Regulation 7: Meaning of “participant”


In these Regulations references to a participant in a fund are to be read in accordance with section 40A(5) of FA 2008.

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Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/7 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.