Regulation 89A Transparent reporting fundsF1
(1)
This Chapter explains how reportable income is computed in the case of a transparent reporting fund.
(2)
For the purposes of these Regulations a “transparent reporting fund” is a reporting fund which is a transparent fund.
Annotations
Textual amendments
- F1
Pt. 3 Ch. 6A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/1211), regs. 1(1), 24