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.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 25 Jul 2013 · 12 KB

Instrument

application/pdf · 19 Jul 2013 · 19 KB