# The Offshore Funds (Tax) Regulations 2009, Regulation 8: Meaning of “interest” (of a participant in an offshore fund)


(1) For the purposes of these Regulations the interest of a participant in an offshore fund is the investment held by a participant taking part in arrangements (or arrangements constituting a fund) to which the relevant group of sections applies.
(2) Paragraph (1) does not apply to the use of the word “interest” in the expression “material interest in an offshore fund”.

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Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/8 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.