Related Commentary  

12  In these Regulations–

“HMRC” means Her Majesty's Revenue and Customs;

“period of account”, in relation to an offshore fund, means any period for which accounts of the offshore fund are drawn up;

“proposed prospectus” includes–

(a)any document supplementing or amending the proposed prospectus, and

(b)any document fulfilling the same function as a proposed prospectus;

“prospectus” includes–

(a)any document supplementing or amending the prospectus, and

(b)any document fulfilling the same function as a prospectus;

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.