介绍性文本1.引文、生效日期和生效日期2.境外基金（税务）条例20093的修正案。申请加入报告基金地区4.条例55（HMRC对申请的回应）第5段。可报告收入的调整6.第3部分第5章，在第72条之后，插入-.7.向参与者报告8.省略第92A、92B和92C条。9.在第99条（权益处置）中，未被视为分配的均衡金额10，在第（2A）款第11条中，向HMRC12报告。定义表达式索引13。与离岸基金有关的杂项修订14。在以下位置，用“重大利益”代替“2011年离岸基金（税务）（修订）条例”中的“an.15”。在条例中，用“签名”表示

Introductory Text1.Citation, commencement and effect2.Amendment of the Offshore Funds (Tax) Regulations 20093.Application for entry into reporting fund regime4.In regulation 55 (response by HMRC to application), in paragraph.5.Adjustments to reportable income6.In Chapter 5 of Part 3, after regulation 72 insert—.7.Reports to participants8.Omit regulations 92A, 92B and 92C.9.Equalisation amounts not treated as distributions10.In regulation 99 (disposal of interests), in paragraph (2A) for.11.Reports to HMRC12.Index of defined expressions13.Miscellaneous amendments relating to offshore funds14.In the following places for “a material interest” substitute “an.15.In the Offshore Funds (Tax) (Amendment) Regulations 2011, in regulation.SignatureExplanatory Note