The Offshore Funds (Tax) (Amendment No. 2) Regulations 2013
These Regulations amend the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001, “the principal Regulations”) which make provision for the tax treatment of participants in offshore funds and make other miscellaneous amendments.
Lifecycle
Department
Made
06 Jun 2013
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In force
28 Jun 2013
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by section 354 of the Taxation (International and Other Provisions) Act 2010.
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