# The Offshore Funds (Tax) Regulations 2009, Paragraph 3A


In the case of a reporting fund which has an interest in a distributing fund, income from the distributing fund is treated as income from a reporting fund but no adjustment shall be made to that income under regulation 68 (income from other reporting funds).

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Source: https://www.legislation.gov.uk/uksi/2009/3001/schedule/1/paragraph/3A (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/schedule-1/paragraph-3A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.