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3.—(1) Regulation 8 (general interpretation) is amended as follows.
(2) After the entry for “net asset value” insert—
““non-reporting fund” has the same meaning as in regulation 4(2) of the Offshore Funds Regulations;
“offshore fund” means a fund within the meaning of section 355 of the Taxation (International and Other Provisions) Act 2010(1);
“Offshore Funds Regulations” means the Offshore Funds (Tax) Regulations 2009(2);”.
(3) After the entry for “prospectus”(3) insert—
““reportable income” has the same meaning as in Chapter 5 of Part 3 of the Offshore Funds Regulations;”.
(4) After the entry for “reporting date” insert—
““reporting fund” means an offshore fund to which Part 3 of the Offshore Funds Regulations applies”.
S.I. 2009/3001 as amended by S.I. 2009/3139 and 2010/294.
The definition of “prospectus” was inserted by S.I. 2010/294.
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