The Offshore Funds (Tax) (Amendment No. 3) Regulations 2013
These Regulations amend the Offshore Funds (Tax) Regulations 2009 (“the principal Regulations”) which make provision for the tax treatment of participants in offshore funds.
Lifecycle
Department
Made
16 Jul 2013
—
In force
07 Aug 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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