# The Offshore Funds (Tax) Regulations 2009, Part 2: Index of expressions defined or otherwise explained in these Regulations

Extent: E+W+S+N.I.

Accounting income (in Part 3)
Regulation 72B(8)
Acquisition by way of initial purchase (in Part 4)
Regulation 72(4)
Applicant (in Part 3)
Regulation 51(3)
Application (in Part 3)
Regulation 51(3)
Basic gain
Chapter 5 of Part 2
Computation period (in Part 4)
Regulation 92C
Constant NAV fund
Regulation 118
Diversely owned fund
Regulation 73(2)
Eligible offshore fund (in Part 3)
Regulation 51(3)
Equalisation amount per unit of interest (in Part 4)
Regulation 92(3)(ba)
Equalisation amount (in Part 4)
Regulation 72(2)
Equivalence condition
Regulation 74
Existing fund application (in Part 3)
Regulation 51(3)
Financial trader (in Chapter 8 of Part 3)
Regulation 105
Fund distribution date
Regulation 94(4)
Fund operating equalisation arrangements (in Part 4)
Regulation 50A(a)
Fund operating full equalisation arrangements (in Part 4)
Regulation 50A(b)
Future fund application (in Part 3)
Regulation 51(3)
Genuine diversity of ownership condition
Regulations 75 and 76
Guaranteed return fund
Regulation 9
HMRC
Regulation 12
HMRC intervention
Regulation 108(6)
Interest (of a participant in an offshore fund)
Regulation 8
. . .
. . .
Main arrangements
Regulation 6
Manager (in Part 3)
Regulation 51(3)
Market value
Regulation 10
Material disposal
Regulation 15
Minor breach
Regulation 108(4)
Non-reporting fund
Regulation 4(2)
Offshore fund
Regulation 3
Offshore income gain
Chapter 5 of Part 2
. . .
. . .
Participant (in a fund)
Regulation 7
Period of account
Regulation 12
Proposed prospectus
Regulation 12
Prospectus
Regulation 12
Regulated market
Regulation 12
Relevant group of sections
Regulation 12
Reportable income
Chapter 5 of Part 3
Reported income
Regulation 92(2)
Reporting fund
Regulation 50
Reporting period
Regulation 91
Serious breach
Regulation 108(3)
Tax year
Regulation 12
TCGA disposal (in Chapter 6 of Part 2)
Regulation 44(2)
This group of regulations (in Chapter 8 of Part 3)
Regulation 102(2)
Transparent fund
Regulation 11
Transparent reporting fund
Regulation 89A(2)
Tribunal
Regulation 12
UCITS fund
Regulation 12
Umbrella arrangements
Regulation 5

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Source: https://www.legislation.gov.uk/uksi/2009/3001/schedule/3/part/2 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/schedule-3/part-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.