# The Offshore Funds (Tax) Regulations 2009, Regulation 92D: Contents of reports to participants: transparent reporting funds


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.

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Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/92D (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-92D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.