Regulation 92D Contents of reports to participants: transparent reporting fundsF1
In the case of transparent reporting funds, the report to participants for a reporting period must—
(a)
contain sufficient information to enable those participants to meet their tax obligations in the United Kingdom with respect to their interests in the fund, and
(b)
include a statement whether or not the fund remains a reporting fund at the date the fund makes the report available.
Annotations
Textual amendments
- F1
Reg. 92D 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), 26