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SI 2014/1931
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SI 2014/1931 · regulation
The Offshore Funds (Tax) (Amendment) Regulations 2014
These Regulations amend the Offshore Funds (Tax) Regulations 2009, which make provision for the tax treatment of participants in offshore funds.
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Last fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
21 Jul 2014
—
In force
12 Aug 2014
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.
Documents
Open on legislation.gov.uk →
Explanatory Memorandum
UK Explanatory Memorandum
application/pdf
· 22 Jul 2014
· 45 KB
Instrument
Instrument
application/pdf
· 22 Jul 2014
· 32 KB
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The Offshore Funds (Tax) (Amendment) Regulations 2013